2012 (11) TMI 818

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th sides. The appellants have been denied service tax credit on the following three grounds :-   1) In respect of 99 invoices, all the details including the address etc. of the supplier of service are available, but the service tax registration numbers of the suppliers are not available. The denial in respect of this deficiency is for an amount of about Rs.7.61 lakhs. 2) Service tax pai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appellants before the original authority, the impugned order shall stand modified and the service tax credit in respect of these 99 invoices will stand allowed. 3. As regards the second issue, the Bench has already passed the order with detailed reasons as to why tax paid on the CHA services in respect of export goods requires to be allowed as credit vide order No.1193-1209/11 dt. 28.10.2011 i....