https://www.taxtmi.com/caselaws?id=33261 Cenvat credit was considered unavailable prima facie where service tax was paid on services such as mobile phones, security and transport, but the invoices were not issued in the assessee's name. The Tribunal treated the invoicing defect as fatal to the interim claim because it did not show that the assessee itself had received the services in its own name. On that basis, the request for waiver of pre-deposit and stay of demand was rejected, and the appellants were directed to deposit the disputed amount within two months and report compliance, failing which the appeal would be dismissed. en-us Tue, 05 Aug 2008 00:00:00 +0530 Wed, 29 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33261 Cenvat credit was considered unavailable prima facie where service tax was paid on services such as mobile phones, security and transport, but the invoices were not issued in the assessee's name. The Tribunal treated the invoicing defect as fatal to the interim claim because it did not show that the assessee itself had received the services in its own name. On that basis, the request for waiver of pre-deposit and stay of demand was rejected, and the appellants were directed to deposit the disputed amount within two months and report compliance, failing which the appeal would be dismissed. Case-Laws Service Tax Tue, 05 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33261