2008 (3) TMI 69

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....].-1. Heard both sides. 2. Applicant filed this appeal against the impugned order whereby the credit in respect of Rs.5,18,027/- of service tax  and Rs. 57,527/-  was disallowed. 3. In respect of credit of Rs. 5,18,027/-, the contention of the appellant is that the invoices were in the name of appellant.  However, the address of the firm as given in the invoice was different f....

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....n the name of shelters only. The contention is that service is utilized in or in relation to the  service provided by the respondents hence entitled for credit. 5. The contention of the Revenue is that the invoices were in the name of M/s. Shelter and there is no mention of the name of the appellant as the invoices were in the name of another legal entity therefore, the credit is not avail....