2014 (4) TMI 1289

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..... e Respondent : Shri S.P. Pal, (AR) Appraiser ORDER These two Applications are filed seeking waiver of CENVAT Credit of Rs.36,45,963/- and equal amount of penalty imposed under Section 11AC of the Central Excise Act,1944. 2. Ld. Consultant for the Applicant submits that the CENVAT Credit was denied to them on the ground that their Head Office at Kolkata had received the input service invoices an .....

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..... the confirmation of the demand is incorrect and they had filed two Appeals challenging denial of CENVAT Credit and confirmation of service tax demand. 3. Ld. AR for the Revenue on the other hand, submits that the entire issue relates to denial of CENVAT Credit to the Applicant on the ground that though input service invoices were issued in the name of their Head Office and services wholly were no .....

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..... d Office was not registered as an 'Input Service Distributor', and hence, the invoices issued by the Head Office, prima facie, could not be valid/correct documents for availing the CENVAT Credit, being not mentioned at Rule 9 of CENVAT Credit Rules, 2004. This Tribunal has been consistently directing predeposit in those cases where head office of the assessee-company is not registered as a .....

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