https://www.taxtmi.com/caselaws?id=165445 Eligibility for Cenvat credit on service tax paid for services connected with high sea sale imports was examined where the supporting invoices were in the names of persons other than the appellant. A prima facie view was taken that the expenditure related to the imported goods, the appellant had borne the service tax, and the import chain and documents furnished sufficient basis to consider credit eligibility at the appeal stage. On that basis, waiver of pre-deposit and stay of recovery were granted pending disposal of the appeal. en-us Mon, 13 Jun 2011 00:00:00 +0530 Wed, 09 Jul 2014 10:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165445 Eligibility for Cenvat credit on service tax paid for services connected with high sea sale imports was examined where the supporting invoices were in the names of persons other than the appellant. A prima facie view was taken that the expenditure related to the imported goods, the appellant had borne the service tax, and the import chain and documents furnished sufficient basis to consider credit eligibility at the appeal stage. On that basis, waiver of pre-deposit and stay of recovery were granted pending disposal of the appeal. Case-Laws Service Tax Mon, 13 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165445