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2013 (2) TMI 60 - CESTAT AHMEDABADCenvat credit on services rendered to head office - HO though registered as an Input Service Distributor has not issued any invoice for distributing the service tax paid by the service provider - the respondent has two POY and DTY Division - Held that:- As decided in assessee's own case [2010 (7) TMI 319 - CESTAT, AHMEDABAD] no allegation of non receipt of input service or the allegation of service not relatable to the factory and also in view of the fact that invoice was in the name of head office of the same factory and not in the name of some one else appellants are eligible for the credit - in favour of assessee.
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