TMI Blog2011 (12) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... f Head Office and Head Office was not registered as input service distributor - Tribunal in the case of Durferrit Asea (P.) Ltd. v. CCE [2010 -TMI - 77024 - CESTAT, BANGALORE] - Decided in favor of the assessee - E/1291/2011 - A/86/WZB/AHD./2012 & S/144/WZB/AHD./2012 - Dated:- 15-12-2011 - B.S.V. Murthy, J. Sanjay Dwivedi for the Appellant. V.K Agarwal for the Respondent. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at case also, the issue was whether the CENVAT Credit of Service Tax paid can be taken and the bills were raised in the name of Head Office. The observations of the Tribunal contained in Para 5 are relevant and are reproduced below. "5. I have considered the submissions made by both sides and perused the records. I find that the issue involved in this case is whether the appellant is eligible fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and invoices were raised by the service provider, on the appellant's Head Office and appellant having not followed the said statutory procedure, as laid down in the rule, would come in way of them from getting the refund. It is also the finding of the ld. Commissioner (Appeals) that if the procedure is not followed, then it would amount to availment of credit at various branches and on the stren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities whether such unit was in existence in the jurisdiction of Asstt. Commissioner of Central Excise Service Tax, Cuddapah Division. Vide the letter dated 25-3-2010, the office of the Asstt. Commissioner, Central Excise, Cuddapah has categorically informed to the office of the Jt. CDR that "in this connection, it is to submit that this office has no information/evidence regarding the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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