2010 (4) TMI 395 - AT - Service Tax

Cenvat Credit- Stay- Cenvat credit on service tax paid on input services stands denied primarily on two grounds; one in some invoices name of the applicant was described as Invicta Advertising & Promotions and Second in some cases the invoices mentioned the address different from the address given in the Registration Certificate. Held that- appellant contending that business conducted in own premises initially but shifted to rented building. Services stated as received and utilized in output services. Prima facie case for waiver made out pre-deposit waived.

Summary

The Appellate Tribunal CESTAT, New Delhi heard a stay petition regarding denial of Cenvat credit on service tax paid on input services due to discrepancies in invoices. The applicant, a partnership firm named Invicta, explained the discrepancies were due to a change in business location. The Tribunal found a prima facie case and waived the pre-deposit, staying recovery pending appeal. (2010 (4) TMI 395 - CESTAT, New Delhi)