2013 (12) TMI 1618

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.... Shri A.K. Nigam, AR, for the Respondent. ORDER Cenvat credit of Rs. 2,61,979/- of duty paid on steel strips availed by the appellant and utilized for payment of service tax on the activity of strapping and packing has been denied for the month of March, 2007. Denial has been done on the ground that the invoices in respect of steel strips were in the name of customers and not in the name of....

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....ities that invoices in respect of steel strips have been made in the name of jobworkers/customers who undertook the packing work on behalf of the appellants. The premises to which the goods were sent were of the customers for whom the packing was undertaken. Appellants took credit of duty paid on straps utilized for packing. In fact, I have found several cases wherein the Revenue has been contendi....