TMI Blog2013 (12) TMI 1618X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 2,61,979/- of duty paid on steel strips availed by the appellant and utilized for payment of service tax on the activity of strapping and packing has been denied for the month of March, 2007. Denial has been done on the ground that the invoices in respect of steel strips were in the name of customers and not in the name of the appellant. 2. Learned counsel on behalf of the appellant submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustomers who undertook the packing work on behalf of the appellants. The premises to which the goods were sent were of the customers for whom the packing was undertaken. Appellants took credit of duty paid on straps utilized for packing. In fact, I have found several cases wherein the Revenue has been contending that the value of the materials should be included for payment of service tax. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en paid. Under these circumstances, the benefit of Rule 9 has to be given to the appellants treating the same as procedural omission. In view of the above I find that the credit was admissible to the appellant and denial was wrong. Accordingly appeal is allowed with consequential relief if any to the appellants. (Order dictated and pronounced in open court) - - TaxTMI - TMITax - Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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