2008 (10) TMI 164 - AT - Service Tax

Credit denied on the ground that the credit has been availed on the strength of improper document - contention of the Revenue is that the invoice is in the name of circle headquarter Bhopal whereas credit has been taken at Jabalpur, that too, on the strength of debit notes - We find that capital goods were received at Jabalpur and used in the providing service of Jabalpur and invoices were in the name of circle headquarter, Bhopal. There is no dispute regarding payment of duty in respect of capital goods or their use for providing output service - Stay petition is allowed.

Summary

The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of duty and penalty to the appellant. The invoices were in the name of Circle Headquarter Bhopal, but the capital goods were received and used in Jabalpur. The Tribunal found merit in the appellant's contention and allowed the stay petition.