2012 (9) TMI 866

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..... vice credit was allowed by the first appellate authority on the basis of invoices issued by the input service distributor. 2. The main allegation of the Revenue in this appeal is that as per Rule 4A(2) of the Service Tax Rules, 1994, the name, address and registration number of the person providing input service and the serial number and date of invoice, bill, or as the case may be, challan issued .....

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..... tions, I do not find any infirmity in the impugned order. Same is upheld and the appeal filed by the Revenue is rejected but the respondents are directed that, in future, they will file all the details along with input service distributor's invoice as required under Rule 4A (2) of Service Tax Rules, 1994. The appellant is at liberty to verify whether the credit taken by the respondents is correct .....

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