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2012 (9) TMI 866

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..... rvice distributor - Held that:- during the course of adjudication, the respondents have provided all such details as annexure to the invoice before the adjudicating authority. As the whole record of annexure is very bulky, same was not filed along with the returns filed by the respondents. But in future, the respondent has undertaken that along with invoice of input service distributor, they will .....

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..... invoice, bill, or as the case may be, challan issued under sub-rule (1) were not mentioned in the invoices of input service distributor. Therefore, the respondents are not entitled to take credit on the strength of the invoices. 3. Heard both sides. After considering the submissions from both sides, I find that during the course of adjudication, the respondents have provided all such details as .....

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