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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
MS. JYOTI BALASUNDARAM, J.
Rosvar Steels (P.) Ltd. -Appellant
Versus
Commissioner of Custom., Central Excise & Service-tax., Coimbatore -Respondent
STAY ORDER NO. 564 OF 2011 APPLICATION NO. ST/S/172 OF 2011 IN APPEAL NO. ST/250 OF 2011
Decided On : 24-06-2011
A.R. Sreenivasan,Parmod Kumar
Heard both sides on the application for waiver of pre-deposit of service tax of Rs. 3,27,725/- together with appropriate interest and penalty of Rs. 2000/- - demand stands confirmed on the ground that the assessees, who are manufacturers of TMT rods and bars, took credit on the strength of ineligible documents, namely, invoices not containing their registration number.
2. I find that other particulars such as name and address of service receiver (customers of the assessees), value of taxable service etc. are available with invoices and therefore prima facie non-mention of the Service tax registration number of the assessees on the documents raised by M/s. Buma Advertising Agency on the media for advertisement of the assessee's products is not sufficient to deny credit which is substantive right. I, therefore, waive pre-deposit and stay recovery of the amounts in question pending the appeal.
