https://www.taxtmi.com/caselaws?id=212182 The judgment ruled in favor of the assessee, granting waiver of pre-deposit for alleged wrongful availment of service tax credit. The court held that the denial of credit based on missing service tax registration number by the input service supplier was not justified. Additionally, credit was allowed for the sale occurring at the point of destination and for invoices with the Head Office address. The judge emphasized the significance of proper documentation and legal precedents in determining eligibility for service tax credits. en-us Fri, 27 May 2011 00:00:00 +0530 Thu, 31 May 2012 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212182 The judgment ruled in favor of the assessee, granting waiver of pre-deposit for alleged wrongful availment of service tax credit. The court held that the denial of credit based on missing service tax registration number by the input service supplier was not justified. Additionally, credit was allowed for the sale occurring at the point of destination and for invoices with the Head Office address. The judge emphasized the significance of proper documentation and legal precedents in determining eligibility for service tax credits. Case-Laws Central Excise Fri, 27 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212182