2012 (3) TMI 367

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..... Cenvat credit - Held that:- Identity of the head office and Smelter unit remained unquestioned. So also the service received by the Debari Smelter unit under invoices showing the head office address remained unquestioned. Only because the invoices carry name of the head office, denial of Cenvat credit shall defeat the object of avoiding cascading affect. No doubt, input service distribution scheme .....

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..... use certain invoices in respect of services received were in the name of head office and head office distributed the credit without being a registered service distributor allowed its units to enjoy the Cenvat credit, such credit was denied. At the initial stage there were difficulties in following procedure of input service distributor. Neither genuinety of the service availed nor identity of serv .....

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..... voices carry name of the head office, denial of Cenvat credit shall defeat the object of avoiding cascading affect. No doubt, input service distribution scheme was introduced to enable central agencies to distribute credit available to its units under certain procedures. But at the initial stage of implementation of law, difficulties were experienced because of the Registration procedure and certa .....

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