2012 (5) TMI 511 - AT - Service Tax

Waiver of pre-deposit - assessees took credit on the strength of ineligible documents, namely, invoices not containing their registration number Held that - other particulars such as name and address of service receiver (customers of the assessees), value of taxable service etc. are available with invoices and therefore prima facie non-mention of the Service tax registration number of the assessees on the documents on the media for advertisement of the assessee s products is not sufficient to deny credit which is substantive right. waive pre-deposit granted

Summary

The Appellate Tribunal CESTAT, Chennai heard an application for waiver of pre-deposit of service tax. The demand was confirmed due to the use of ineligible documents for claiming credit. The Tribunal waived the pre-deposit and stayed the recovery pending appeal, noting that essential particulars were available on the invoices despite the absence of the Service tax registration number.