2011 (5) TMI 755

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..... es, nothing to contradict the stand of the assessees that the sale takes place when the goods are laden on board the vessel at the port and since the place of removal is the port, the assessee are prima facie entitled to this amount of credit, pre-deposit waived - E/806/2010 - 497/2011 - Dated:- 27-5-2011 - Ms. Jyoti Balasundaram, J. REPRESENTED BY : Shri S.D. Sankaran, Consultant, for the .....

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..... oned. Prima facie, non-mentioning of the service tax registration number by the input service supplier cannot be a ground to deny credit to the assessees. As regards credit of Rs. 23,301/-, this amount has been denied on the ground that the assessees did not produce any documents to prove the point that the sale take place at the point of destination (port) and the ownership of the goods remain wi .....

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