2010 (6) TMI 211

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..... uring activity took place. Penalty of Rs. 10,000/- has also been imposed. Held that- there is no requirement in law that the credit can be taken only on Service tax paid on services received in the factory premises. This view is supported by the Tribunal’s order in Metro Shoes Pvt. Ltd. v. CCE, 2008 -TMI - 4278 - CESTAT, MUMBAI, thus ground for denial not sustainable. - E/616/2009 - 713/2010, - D .....

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..... aken only on Service tax paid on services received in the factory premises. This view is sup ported by the Tribunal's order in Metro Shoes Pvt. Ltd. v. CCE, Mumbai [2008 (10) S.T.R. 382]. As regards the second ground namely that the assessee's vouchers are not eligible documents for taking credit, I am satisfied with reference to the invoices that credit was taken on the strength of invoices and t .....

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