2010 (2) TMI 414

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..... n the strength of branch transfer advise, which was not a valid document for the purpose of availing credit. Held that - There is no other issue as to non-paid nature of the goods or availment of cred .....

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..... Service tax of Rs. 1,01,261/- together with interest arid equal amount of penalty. 2. The demand has been confirmed on the ground that credit of Service tax paid was taken on the strength of branch .....

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