2008 (10) TMI 102

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dmissibility of credit has to be examined at the manufacturer’s end and therefore, proper procedure for Revenue to follow was to raise the demand at manufacturer’s end – Commissioner rightly allowed the credit of service tax taken by their branch office - ST/138 /2008 - S/1225/2008-WZB/AHD - Dated:- 10-10-2008 - Shri B.S.V. Murthy, Member (T) Shri D.S. Negi, SDR, for the Appellant. Shri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re for Revenue to follow was to raise the demand at the factory of the manufacturer and not at the branch level. He fairly admits that this ground has not been examined earlier. In any case he also submits that order of the Commissioner (Appeals) is correct not only from the point of view advanced by him but also from the point of view of eligibility. 3. I have considered submissions made by b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X