Service tax credit cannot be denied merely because the invoice shows a Dubai address if services were received and tax was paid.

Service tax credit was treated as admissible where the services were received, tax had been paid, and the services were used for the appellant's project in India. A Dubai address on the invoice was held not to be a relevant ground to deny credit by itself. On that basis, the appellant's claim was found prima facie well-founded, and recovery was stayed pending disposal of the appeal.

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Issues: Whether denial of service tax credit was justified merely because the invoice showed a Dubai address, when the services were received, tax was paid, and the services related to the appellant's project in India.

Analysis: The record showed no dispute as to receipt of services or payment of service tax. The only objection was the address mentioned in the invoice. The address of the service provider was treated as not relevant for availment of credit where the tax had in fact been paid and the services were used for the appellant's project in India.

Outcome: The appellant's claim for credit was found prima facie well-founded, and the stay application was allowed with recovery stayed till disposal of the appeal.

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