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2013 (7) TMI 794 - CESTAT NEW DELHIHead office not registered as Input Service Distributor – Invoices issued by Service Provider in the name of Head Office registered in Delhi – Branch office is providing Telecommunication Service in the state of Rajasthan – Held that:- There is no dispute about the eligibility of the Service covered under the invoices for Cenvat Credit. There is also no dispute that these services had been used by the Appellant for providing telecommunication service in the state of Rajasthan – Relying upon the ratio of judgment of the Tribunal in case of Durferrit Asea Pvt. Ltd.[ 2010 (4) TMI 259 - CESTAT, BANGALORE] which would be applicable to the facts of the instant case and the Cenvat Credit cannot be denied just because the invoices are in the name of the head office – Decided in favor of Assessee.
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