2009 (7) TMI 493 - AT - Service Tax

Cenvat Credit of Service Tax Input Services In this case Tri.-(Ahmd.) held that the benefit of credit cannot be denied on the ground that the invoice bear the name and address of the head office or any other branch office, thus there is no merit in the Revenue s appeal hence it is rejected.

Summary

The Appellate Tribunal CESTAT, Ahmedabad, in a case involving Modvat credit of service tax, held that the credit cannot be denied based on the name and address on the invoices. The Tribunal cited precedents to support this decision. The Tribunal also allowed the credit of service tax paid on services obtained for mobile phones, citing previous cases. The appeals filed by the Revenue were rejected as they lacked merit.