TMI Blog2012 (11) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... nied service tax credit on the following three grounds :- 1) In respect of 99 invoices, all the details including the address etc. of the supplier of service are available, but the service tax registration numbers of the suppliers are not available. The denial in respect of this deficiency is for an amount of about Rs.7.61 lakhs. 2) Service tax paid in respect of CHA services for export o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order shall stand modified and the service tax credit in respect of these 99 invoices will stand allowed. 3. As regards the second issue, the Bench has already passed the order with detailed reasons as to why tax paid on the CHA services in respect of export goods requires to be allowed as credit vide order No.1193-1209/11 dt. 28.10.2011 in the case of Amalgamations Repco Ltd. & Others ..... X X X X Extracts X X X X X X X X Extracts X X X X
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