2008 (3) TMI 69

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..... cant filed this appeal against the impugned order whereby the credit in respect of Rs.5,18,027/- of service tax  and Rs. 57,527/-  was disallowed. 3. In respect of credit of Rs. 5,18,027/-, the contention of the appellant is that the invoices were in the name of appellant.  However, the address of the firm as given in the invoice was different from the address given in the registra .....

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..... ntion is that service is utilized in or in relation to the  service provided by the respondents hence entitled for credit. 5. The contention of the Revenue is that the invoices were in the name of M/s. Shelter and there is no mention of the name of the appellant as the invoices were in the name of another legal entity therefore, the credit is not available. 6. In respect of the credit of R .....

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