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2012 (12) TMI 937 - AT - Central ExciseDenial of CENVAT Credit - Input received in the name of other company - Held that:- this is a case where Rule 9(2) of Cenvat Credit Rules could have been and should have been applied. In this case actually objection of the Revenue is that invoice was not in the name of the unit, but Head Office. It is not the name of the receiver of service, but address of the receiver should be there in the invoice, is one of the requirements which is compulsory under Rule 9(2). Since there is no dispute that services were received in the unit where credit has been utilized and the Commissioner (A) has satisfied by verifying the same and this is not under challenge by the Revenue, credit has been correctly taken. Even otherwise in the decision cited by the ld. Counsel, this Tribunal has taken the view that credit can be transferred by Head Office to the unit - Following decision of Tribunal in the case of Modern Petrofils [2010 (7) TMI 319 - CESTAT, AHMEDABAD] and Samita Conductors Ltd. [2012 (11) TMI 432 - CESTAT, AHMEDABAD] - Decided against Revenue.
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