TMI Blog2013 (9) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... of invoices in the name of head office and after the credit availed by the factory, is a curable defect and can be issued subsequently as long as there is no dispute as regards receipt of the services and Service Tax liability being discharged by service provider – Decided in favor of Assessee. - Appeal No.E/1392/2011 - - - Dated:- 8-2-2013 - Mr. M.V. Ravindran, J. For the Appellant: Shri V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctober 2007 on maintenance of SAP system. Department took a view that the appellant is not eligible for credit of such services as the same were not used by the manufacturer directly or indirectly in or in relation to the manufacture of their final products. Accordingly, a show cause notice was issued, which after due process of law, adjudicated by the impugned order, wherein the demand of Rs.2,17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1658 to 1661/WZB/AHD/ 2012, dt.31.10.12 (wherein I was also one of the Member), in which case, it was held that non-endorsement of invoices in the name of head office and after the credit availed by the factory, is a curable defect and can be issued subsequently as long as there is no dispute as regards receipt of the services and Service Tax liability being discharged by service provider. I find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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