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2013 (2) TMI 301 - AT - Service TaxCenvat Credit of Service Tax paid – Whether the registered office is required to be registered as input service distributor when there is only one factory – Invoice was received in the name of registered office but credit has been taken by factory and assessee has only one factory – Held that:- There is only one factory and therefore the question of distribution does not arise – As decided in Modern Petrofils if the service was received by the factory, credit is admissible even if the document is in the name of registered office – Decided in favour of the assessee.
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