2009 (8) TMI 720

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..... e - reason for denial of credit is on the ground that supplier has defaulted in discharging the service tax liability – Held that: - this cannot be a reason for denying the Service Tax credit - as they have already paid the amount of invoice to the supplier - waiver of the pre-deposit - allowed - ST/488/2009 - 1132/2009 - Dated:- 19-8-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, .....

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..... formation were available. 3. On perusal of the Order-in-Appeal, we find that the ld. Commissioner (Appeals), has categorically come to a conclusion that the credit has been availed on the bills, on which all necessary information as per requirement of the law was available. Further on the verification at the supplier's end, it was noticed by the authorities that the said bills were genuine .....

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