2012 (9) TMI 866

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....ice credit was allowed by the first appellate authority on the basis of invoices issued by the input service distributor. 2. The main allegation of the Revenue in this appeal is that as per Rule 4A(2) of the Service Tax Rules, 1994, the name, address and registration number of the person providing input service and the serial number and date of invoice, bill, or as the case may be, challan issued ....