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2014 (4) TMI 1289 - AT - Central ExciseCENVAT Credit - duty paying invoices - input service distribution - credit denied on the ground that though input service invoices were issued in the name of their Head Office and services wholly were not received by their factory, and payments were made from the Head Office, and it was not registered as an Input Service Distributor - invoices issued by the Head Office, could be considered as valid documents for availing CENVAT Credit by the Applicant at its factory or not - HELD THAT:- The Applicant had availed the CENVAT Credit on the invoices issued by the Head Office during the relevant time, i.e. April, 2005 to December, 2006. During the relevant time, the Head Office was not registered as an 'Input Service Distributor', and hence, the invoices issued by the Head Office, prima facie, could not be valid/correct documents for availing the CENVAT Credit, being not mentioned at Rule 9 of CENVAT Credit Rules, 2004. This Tribunal has been consistently directing predeposit in those cases where head office of the assessee-company is not registered as an 'Input Service Distributor' under the relevant provisions, but issue invoices distributing the Credit. There are also no merit in the contention of the Id. Consultant, at this stage, that to be an 'Input Service Distributor', there should be more than one unit. The Applicant are directed to deposit 10% of the CENVAT Credit of Rs.36,45,963/- within a period of eight weeks from today - On deposit of the said amount, the balance dues adjudged would stand waived and its recovery stayed during pendency of the Appeal - Compliance to be reported on 07.03.2014.
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