2007 (12) TMI 54

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....Revenue against extension of credit of Rs.50,542/- in respect of security services which had been disallowed by the adjudicating authority on those bills which did not provide specific name and address and reduction in penalty in terms of rule 15 of the Cenvat Credit Rules. 2.   The objection of the Revenue to credit being extended to security services is on the basis that the Commiss....

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....it of Rs.50,541/- on the ground that the bills issued by M/s. Pink City Security  Service do not bear any specific name and address, and it is for this reason that the respondents produced the certificate before the Commissioner (Appeals) to establish that the services had been rendered by the service provider to them.  Therefore, no fault can be found on the reliance placed by the Commi....