https://www.taxtmi.com/caselaws?id=33722 Capital goods received and used at Jabalpur for providing output service were supported by duty-paid invoices, and the only objection was that the invoices named the circle headquarter at Bhopal. The discrepancy in invoice name was treated as a procedural defect, not a substantive ground to deny credit at the interim stage. On those facts, the appellant established a prima facie case for waiver of pre-deposit of duty and penalty, and the stay petition was allowed. en-us Mon, 13 Oct 2008 00:00:00 +0530 Fri, 05 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33722 Capital goods received and used at Jabalpur for providing output service were supported by duty-paid invoices, and the only objection was that the invoices named the circle headquarter at Bhopal. The discrepancy in invoice name was treated as a procedural defect, not a substantive ground to deny credit at the interim stage. On those facts, the appellant established a prima facie case for waiver of pre-deposit of duty and penalty, and the stay petition was allowed. Case-Laws Service Tax Mon, 13 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33722