2007 (4) TMI 134

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.... 2. Common issue is involved in these applications, therefore, are being taken up together. 3. The applicant is seeking waiver of pre-deposit of amounts of Service Tax of Rs. 12,06,021/- and Rs. 16,21,633/-. The demand is confirmed after denying the credit in respect of input services. The contention of the applicant is that the major portion of the demand is confirmed on the ground that the a....

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....ame of the applicant but the ad dress are different than mentioned in the registration certificate. We find that the registration certificate issued by the Revenue is subsequently amended whereby additional addresses were included. The applicant during arguments admitted that credit of Rs. 37,220/ and Rs. 25,000/- is not admissible as the invoices were not available, therefore, the applicants are ....