2014 (8) TMI 550

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re is no dispute about the input service received by the appellant and admissibility of the credit. The only objection raised by the Revenue is procedural and too technical. The denial of the credit on the ground of Head Office not being registered with the Service Tax Department should not be adopted as one of the reasons for denial of the credit. We also find that a strong prima facie case in fa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in Delhi, along with the invoices of service provider. It stands observed that inasmuch as their Head Office was not registered under ISD, the availment of credit on the basis of advice notes issued by them is not proper. 3. Ld. Advocate submits that apart from the fact that the said requirement is only procedural; that the appellant is the only manufacturing unit and strictly speaking the pro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is procedural and too technical. The denial of the credit on the ground of Head Office not being registered with the Service Tax Department should not be adopted as one of the reasons for denial of the credit. We also find that a strong prima facie case in favour the appellant. We accordingly waive the requirement of pre-deposit of duty and penalty. The stay application is allowed in the above ter .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X