2013 (2) TMI 60 - AT - Central Excise

Cenvat credit on services rendered to head office - HO though registered as an Input Service Distributor has not issued any invoice for distributing the service tax paid by the service provider - the respondent has two POY and DTY Division - Held that - As decided in assessee s own case 2010 (7) TMI 319 - CESTAT, AHMEDABAD no allegation of non receipt of input service or the allegation of service not relatable to the factory and also in view of the fact that invoice was in the name of head office of the same factory and not in the name of some one else appellants are eligible for the credit - in favour of assessee.

Summary

The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the respondent regarding eligibility of cenvat credit on services rendered by a service provider to their head office. The Tribunal found that the issue was already covered by a previous decision and rejected the Revenue's appeal.