TMI Blog2014 (1) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... g office, can be examined during appeal hearing. Also in the matter of construction services the case appears to be one of delay in issuing invoice rather than non-payment of tax. These matters appear to be procedural in nature which will be looked into at the time of hearing appeal. At this stage we consider it proper to grant waiver of pre-deposit of dues arising from the impugned order for admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Guarding services Pvt. Ltd., etc. 3. The credit was taken on the basis of inter office memos issued by the Executive Engineer, BSNL, Salem instead of actual invoices of the supplier. 4. The equipments were used for cell phone services for which service tax was not being paid by Salem office. 2. Arguing for the applicant, the Ld. Counsel submits that the construction companies deposite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t normally asked for without Revenue having unearthed any evidence to suggest to the contrary. 3. In the matter of credit based on inter office debit memos the Counsel submits that the applicant produced copies of the invoices received by Executive Engineer BSNL Salem based on which such memos were issued. He further submits that the equipments were used in Wireless In Local Loop (WILL) services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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