2010 (3) TMI 397

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....ppellant. Ms. Indira Sisupal, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice President]. - Heard both sides on the application for waiver of pre-deposit of service tax of Rs. 2,39,34,843/- together with interest and penalty of equal amount. 2. The applicants are providers of 'Maintenance and Repair Services', who had taken service tax credit on input services such as Cour....

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....ees on the ground that they had not provided the list of all accounts and details of credit taken, including the details of input services and had only filed the returns with total abstract without any individual breakups of the input service details. 3. The contention of the assessees is that the credit availed was related to the input service that was provided by the Regional/Corporate office....

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....ned in relation to service tax. As per sub-rule (4) of Rule 5 of the Service Tax Credit Rules, 2002, the assessees were also required to file the details of credit taken i.e., date and number of document on which credit is availed, details of input service provider and details of input service and credit taken. The assessees however, have not given any documents or details with individual break-up....