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2014 (10) TMI 895 - AT - Service TaxDenial of Cenvat credit - Availed on the basis of invoices issued by their head office registered as Input Service Distributor - Revenue contended that invoices issued were when the Head Office was not registered as Input Service Distributor, the credit has been availed on the basis of TR-6 challan and there are no invoices produced by the appellant, in some of the cases. Held that:- by relying on the decision of Tribunal in the case of Doshion Ltd. v. CCE, Ahmedabad [2012 (10) TMI 952 - CESTAT AHMEDABAD], the distribution of credit by the Head Office without taking the registration, cannot be adopted as a ground for denial of the credit. By referring to the decision of Tribunal in the case of Gaurav Krishna Ispat (I) Pvt. Ltd. v. CCE, Raipur [ 2008 (10) TMI 22 - CESTAT NEW DELHI] and also in the case of CCE, Goa v. Essel Pro-Pack Ltd. & Ors. [2007 (9) TMI 43 - CESTAT, MUMBAI], TR-6 challan can be considered to be a proper document for passing on the cenvat credit. As regards the third objection of the Revenue. It is seen that during the interim stage, Revenue was directed to verify the documents which the appellant contended to be with them and give a report. Some of the invoices issued by the provider Head Office were for pre-registration period. Inasmuch as the said aspect needs verification, we deem it fit for the original adjudicating authority to do so. Therefore, the impugned order is set aside and matter is remanded back to the original adjudicating authority for verification of the documents relatable to the third part of the demand. - Appeal disposed of
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