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2010 (7) TMI 319 - AT - Service TaxPenalty - appellant availed credit of service tax - on the basis of invoices which were not in the name of their factory - invoice is in the name of head office, credit taken by the factory - Held that: - no allegation of non receipt of input service or the allegation of service not relatable to the factory and also in view of the fact that invoice was in the name of head office of the same factory and not in the name of some one else - appellants are eligible for the credit and suppression of facts and extended period are not invocable, the question of penalty does not arise - penalty imposed is also set aside - appeal filed by the party is allowed
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