2019 (2) TMI 1416

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellant is a manufacturer of paper and paper products and they have other manufacturing units at Badrachalam, Bollaram and Tribeni. The Head Office of the appellant at Secunderabad receives invoices towards input services and distributes the credit among the various manufacturing units. For this purpose, the Head Office is registered as an ISD. During the period from March 2009 to March 2013, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ices. The audit team had scrutinized almost 30,000 entries and out of these only 50 ISD invoices have now been rejected stating that necessary details are not available in the invoices. The value of services or the distribution of the services, registration number of service provider and address of service provider were not noted in cases of certain invoices. He adverted to proviso to Rule 9(2) of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gned order. He submitted that the credit has been rightly disallowed for the reason that the documents are not proper. 4. Heard both sides. 5. On going through the records and after hearing the submissions, it is brought out that the rejection of credit is only for the reason of technical defects in the invoices. There is no dispute with regard to the services consumed. The argument of the ld. c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X