2018 (6) TMI 675

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....) for the Respondent ORDER Brief facts are that the appellants were issued show cause notice alleging that the credit availed on two input service distributor (ISD) invoices dated 14.2.2011 for Rs. 60,550/- and another dated 5.10.2011 for Rs. 52,390/- is not eligible for credit as these invoices did not contain the mandatory details. After due process of law, the original authority confirmed the....

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....eal estate agent and credit was availed to the tune of Rs. 60,550/- in this regard. Further, service was received for settling up dispute for which an amount of Rs. 51,500/- was availed as credit. For the mere reason that the invoices did not contain the necessary particulars of the service provider, the department has sought to deny the credit. He submitted that the appellant had furnished the in....

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.... to produce necessary details. It is mandatory to furnish the service tax registration number as well as addresses of the service provider in the ISD invoices. In the invoices, it is seen stated that the services are for GTA purpose which does not match with the contention raised by the appellant. On this ground, the authorities below have rightly denied the credit as well as imposed penalty. 4. ....