TaxTMI 
TaxTMI 
2009 (11) TMI 879
X X X X Extracts X X X X
X X X X Extracts X X X X
..... Srova, JDR, for the Respondent. ORDER The appellant has six manufacturing units and have obtained registration as input service distributor for their head office and distributed service tax credit availed by them on various services in head office to six manufacturing units. In respect of unit at Mehsana, service tax credit of ₹ 7,67,66,000/- was held to be inadmissible on the ground tha....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Tribunal in the case of CCE v. Jindal Photo Ltd. - 2009 (14) S.T.R. 812 (Tri.-Ahmd.) = 2009 (240) E.L.T. 728 (T), in the case of Philips Electronics (I) Ltd. v. CCE, Vadodara-I - 2009 (14) S.T.R. 209 (Tri-Ahmd.) = 2009 (237) E.L.T. 596 (T), in support of his contention that the defects in the invoices are procedural and rectifiable. He also submits that in the case of Philips Electronics, the mat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d also in view of the voluminous documents and details required, the omission happened. We also find that if the input service tax credit taken was wrong, action has to be taken at Pune. Therefore, as held in case of Philips Electronics, these defects which are essentially laid down to ensure that the details of input service is available with the person who is taking credit, can be considered rec....