TMI Blog2008 (10) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... tes - We find that capital goods were received at Jabalpur and used in the providing service of Jabalpur and invoices were in the name of circle headquarter, Bhopal. There is no dispute regarding payment of duty in respect of capital goods or their use for providing output service - Stay petition is allowed. - C/239/2008-Cus. - ST/419/2008(PB), - Dated:- 13-10-2008 - S/Shri S.S. Kang, Vice-Pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he capital goods or their use in providing the output service, therefore, the credit cannot be denied. 3. The contention of the Revenue is that the invoice is in the name of circle headquarter Bhopal whereas credit has been taken at Jabalpur, that too, on the strength of debit notes. 4. We find that capital goods were received at Jabalpur and used in the providing service of Jabalpur and i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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