2007 (12) TMI 90

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....ities below have confirmed the demand of Service Tax of Rs. 5,961/- together with interest and imposed penalty of equal amount under the provisions of Rule 6 of the Service Tax Credit Rules, 2004, on the ground that, inadmissible credit was taken on the bills issued in the name of the proprietor for telephone installed at her residential address and other bills were issued in the name of M/s Toshi....

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....e credit availed on payments made for bills issued by M/s BSNL, Chandigarh, for phones installed in the business premises at Panchkula, for the period from 09.11.2004 to 07.03.2005 is admissible. The credit of Rs. 183/-, Rs. 146/- and Rs. 211/- availed on payments made against the bills for telephones installed at Shivalik Enclave, Mani Majra, in the name of Shri Kesho R. Gupta, husband of Mrs. Sa....