We are of the prima facie view that from the number of invoices, it is clear that the invoices dated 29.07.2005, 26.08.2005, 1.8.2005, 22.10.2005 and 26.11.2005 had been issued at a later date in 2006, as the invoice number of these invoices issued during July 2005 to November, 2005 period is of the year 2006 and under these invoices, the credit amounting to about Rs.60 lakhs had been taken.
While the question as to whether the remaining invoices issued during January, 2006 to July, 2006 period had also been issued in back date and whether the Cenvat credit could be taken by the appellant on the basis of the invoices issued by the service providers to their Delhi Office can be examined only at the time of regular hearing, in view of allegation of back dating of the invoices issued by Head Office as ISD, which appears to have some substance, this is not a case for total waiver.11. The appellants, therefore, are directed to deposit an amount of Rs.60 Lakhs within a period of eight weeks from the date of this order.
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST BLOCK NO.2, R K PURAM, NEW DELHI-110066
COURT NO.I
Excise Stay Application No.755 of 2010
Misc Application No.312 of 2010
Appeal No.724 of 2010
M/s HINDUSTAN COCA COLA BEVERAGES PVT LTD
Vs
CCE, MEERUT-II
Excise Stay Application No.756 of 2010
Appeal No.725 of 2010
SHRI SANDEEP BAHI, Sr FINANCE MANAGER
M/s HINDUSTAN COCA COLA BEVERAGES PVT LTD
Vs
CCE, MEERUT-II
Excise Stay Application No.757 of 2010
Appeal No.726 of 2010
SHRI VISHAL AGARWAL, MANAGER FINANCE
M/s HINDUSTAN COCA COLA BEVERAGES PVT LTD
Vs
CCE, MEERUT-II
Date of Decision: 20.12.2010
Appellants Rep by: Shri Tarun Gulati, Vikram Nankani & Sparsh Bhargava, Advs.
Respondent Rep by: Shri Virender Choudhary, DR
