TMI Blog2012 (8) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... ) in as much as in terms of Rule 4(a), the basic and primary requirement is that the documents on the basis of which credit is being availed should be in the name of service receiver. Other of units assessee were working from the same premises, is required to be taken into consideration and the fact that appellants have admitted that credit of Rs.9,30,920/- so availed by them was in respect of com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m" on the ground that the invoices do not reflect the correct name and address of the appellant. Whereas the full correct name and address of the appellant stands reflected in the invoices, benefit of credit stands extended by the authorities below. 2. After hearing both the sides duly represented by Shri Sujit Ghosh, Advocate and Shri Sidhartha Tandan, Advocate for appellant and Shri K.K.Jaiswa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit Rules, 2004 laying down that Cenvat Credit shall not be denied on the ground that any of the documents does not contain all the particulars required to be contained therein, if such documents contain details of payment of duty or service tax, description of the goods or taxable services, assessable value, name and address of the provider of input services. As such he submits that their case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to allow the stay petition unconditionally. The fact that the other units or M/s G.E. India (industrial) Pvt. Ltd., i.e., Power Division, Transport Division, Win Division, Sale Division, Lighting Division etc. were working from the same premises, is required to be taken into consideration and the fact that appellants have admitted that credit of Rs.9,30,920/- so availed by them was in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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