2008 (3) TMI 177

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..... payment of Tax and eligibility to the credit is not in dispute – therefore, the invoice prepared by the applicant to themselves indicating the Service tax paid by them may qualify for taking credit – stay granted - ST/4/2008 - ST/103/2008-(PB), - Dated:- 14-3-2008 - Justice S. N. Jha, President and M. Veeraiyan Member (T) Shri Ramesh Nair, Advocate, for the Appellant. Shri R.C. Sankhal .....

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..... provider, as they are also the recipient of input services, based on the invoice issued on self indicating the Service Tax paid by them from their Cenvat account, they have taken the said Service Tax again as credit. The Department is objecting to the same on the ground that the credit is being taken on a document which is not a prescribed document for taking credit under Rule 9 of the Cenvat Cred .....

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