2012 (7) TMI 348

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....n behalf of the appellant. However, written submissions have been filed and request has been made to consider the stay application on the basis of written submissions. 2. Heard the learned AR and considered the written submissions and record of the case. 3. In this case, cenvat credit of service tax paid on various services has been denied on the ground that the invoices did not contain serv....

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....cts are rectified and therefore, credit is available. 4. I find that as per the provisions of Rule 9 of Cenvat Credit Rules, 2004, names and address of the recipient is not one of the mandatory requirements and is a condonable omission. Further, the appellants have also undertaken to get certificates from the service providers and stated that input service for inputs have been received and util....