https://www.taxtmi.com/caselaws?id=3842 Credit of service tax on security services was upheld where a certificate established actual receipt of the services, even though the invoices did not contain the specific name and address; the Revenue's objection failed because the certificate addressed the basis on which credit was questioned. Penalty reduction was also sustained because the dispute concerned input services, so the provision applicable to inputs and capital goods could not be applied; the relevant input service penalty limit governed instead, and no interference with the reduced penalty was justified. en-us Tue, 18 Dec 2007 00:00:00 +0530 Tue, 06 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3842 Credit of service tax on security services was upheld where a certificate established actual receipt of the services, even though the invoices did not contain the specific name and address; the Revenue's objection failed because the certificate addressed the basis on which credit was questioned. Penalty reduction was also sustained because the dispute concerned input services, so the provision applicable to inputs and capital goods could not be applied; the relevant input service penalty limit governed instead, and no interference with the reduced penalty was justified. Case-Laws Service Tax Tue, 18 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3842