2008 (2) TMI 172

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..... hart is not a valid duty paying documents – denial of credit is correct – waiver of pre-deposit not granted - E/1312 and 1313/2007 - . S/111-112/2008-WZB/C-I/(EB), - Dated:- 7-2-2008 - Ms. Jyoti Balasundaram, Vice-President and Shri K. K. Agarwal, Member (T) Shri G. L. Deshpande, Advocate, for the Appellant. Shri P. K. Katiyar, SDR, for the Respondent. [Order per : Jyoti Balasunda .....

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..... e out by the applicants as, even though there is nothing on record to establish that the delay in granting registration to the input service distributor [normally registration is to be granted as per Rule 4(5) of the Service Tax Rules within seven days of the application therefore], was due to any queries being raised by the department, the fact remains that prima facie an allocation chart is no .....

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