2013 (9) TMI 325

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.... Order-in-Appeal No.BC/244/ SURAT-II/2011, dt.12.09.2011. 2. The facts of the case, in brief, are that during the course of internal audit, it was noticed that the appellant are having three production units at Ankleshwar, Panoli and Sholapur and purchased a SAP system for their aforesaid locations and billing was in the name of head office Mumbai and hence Mumbai office is required to get regist....

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....irst appellate authority, who also concurred with the views of the adjudicating authority and confirmed the demand. 4. Heard both sides and perused the records. 5. I find that the issue involved in this case is regarding eligibility of CENVAT Credit of Service Tax paid on the services received by the appellant and invoices raised in the name of their head office. During the relevant period, undi....