2011 (5) TMI 755

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..... H. Rao, SDR, for the Respondent. [Order]. -  Heard both sides on the application for waiver of pre-deposit of Rs. 8,23,865/- representing alleged wrong availment of credit of service tax during the month of April, 2009. The bulk demand of Rs. 7,61,010/- has been denied on the ground that this amount of credit was taken on the strength of documents on which the input service suppliers had no .....

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..... the delivery of the goods. However, there is nothing to contradict the stand of the assessees that the sale takes place when the goods are laden on board the vessel at the port and since the place of removal is the port, the assessee are prima facie entitled to this amount of credit. As regards availment of credit of Rs. 39,274/- on the basis of invoices having address of the Head Office of the a .....

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