2010 (7) TMI 319

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....ri Saurabh Dixit, Advocate, for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. [Order]. -  Modern Petrofils (respondent) is engaged in the manufacture of polyester filament yarn. The appellant availed credit of service tax amounting to Rs. 1,37,618/- during the period October 2005 to March 2006 on the basis of invoices which were not in the name of their factory. In the im....

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....Spinners reported in 2009-TIOL-1216-(CESTAT-Ahd.) = 2009 (16) S.T.R. 418 (Tribunal) = 2009 (244) E.L.T. 65 (Tribunal) to support his decision that even if the invoice is in the name of head office, credit taken by the factory would be in order. It was submitted that the case of DNH Spinners cannot be considered as a precedent in this case in view of the fact that in the case of DNH Spinners there ....

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....cedural and further in view of the fact that there was no allegation that input service was not received, there was no offence committed by the appellants. He also relied upon the decision of the Larger Bench in the case of Godrej Soaps v. CCE Mumbai reported in 2004 (174) E.L.T. 25 (Tri. - LB) to support the contention that once demand for duty is dropped, no penalty can be imposed. 4. I....

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....n the name of their head office. Because of this ground, the whole case becomes one of the invoice not being in the name of the factory. In view of the fact that the invoice was in the name of the head office and there was no dispute raised in the show cause notice as to the admissibility of input service credit to the factory on the ground that the input service was not relatable to the factory, ....