TMI Blog2008 (7) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... We find the registration certificate was subsequently amended included the address mentioned in the invoices with retrospective effect – hence denial of credit is not justified - 111 & 120 of 2007 - ST/223-224 of 2008-(PB) - Dated:- 14-7-2008 - Shri S.S. Kang, Vice President and Rakesh Kumar, Member (Technical) Shri A.K. Batra, C.A. for the appellant. Ms. A.P. Tiwari, Jt. CDR for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities. Appellants are provider of service under the category of Business Auxiliary Service and are registered with the Revenue Authorities. The appellant are availing credit in respect of the tax paid by them on the service received by them. The invoices were in the name of appellant, however, the address given in the invoices was not mentioned in the registration certificate. The contention of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find the registration certificate was subsequently amended included the address mentioned in the invoices with retrospective effect. In these circumstances, order whereby credit was disallowed on this ground is set aside and the appeal of the appellant in this regard are allowed. In respect of credit denied on other grounds, the impugned order is upheld. Appeals are disposed off, as indicated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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