2011 (10) TMI 572

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....r : Mr. B.S.V. Murthy; Cenvat credit of service tax paid on input service amounting to Rs. 2,04,498/-, for the period from October 2003 to September 2006 has been demanded with interest and penalty equal to service tax has also been imposed under Section 78 of Finance Act, 1994. 2. Learned counsel on behalf of the appellant submitted that credit has been denied only on the ground that invoic....

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....ated that  I would like to mention that even if the department had investigated the matter no purpose would have been served as M/s. Akshar Enterprise is a dummy unit created on paper only and it is not actually in existence. He submits that only ground on which the cenvat credit has been disallowed and penalty has been imposed, is the fact that invoices are not in the name of appellant. He....

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....f the service receiver has not been mentioned in the Rule 9 (2) because it is one of the most essential and obvious requirements and if name itself is not there, credit is not available in this case. Therefore, the provisions of Rule 9 are not at all applicable in this case and credit is straightway inadmissible. 4. I have considered the submissions made by both the sides. According to Rule 9(2....