9911796707
TMI Blog2008 (3) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... - However, the address is different than the registration certificate. Subsequently, the registration certificate was got amended by the appellant & office address on the invoices were also included in R.C. - denial of credit is not sustainable - ST/66/2006 - ST/25/2008-(PB), - Dated:- 31-3-2008 - Shri. S. S. Kang, Vice President and Dr. T.V. Sairam, Member (T) [Order Per S.S. Kang, Vic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n relation to the service provided by the appellant, the credit cannot be denied. 4. In respect of credit of Rs. 57,527/- the contention is that the credit was taken in the names of "M/s. Shelters" and address of appellant is given. The contention is that appellant entered into an agreement with the Citibank for the use of their brand name "shelters" and telephones were in the name of shelt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded by the appellant and office address on the invoices were also included in the Registration certificate. In these circumstances, the denial of credit of Rs.5,18,027/-, is not sustainable and hence, set aside. 8. In respect of credit of Rs.57,527/- duty paying documents were not in the name of appellant. Therefore, the appellants are not entitled for this credit. The denial of this cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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