2014 (1) TMI 999

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..... payments for such services were made from the said Office and services are claimed to have been used in exchanges under the Head Office/Circle Office, it is required to get the Head Office/Circle Office registered as ‘input service distributor’ and issue invoices in favour of its units/exchanges. Admittedly,the applicant’s Circle Office has not been registered as ‘input credit distributor’ under .....

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..... 4. 2. At the outset, the ld. Consultant has submitted that out of the total amount of Rs.2.06 Crores, the major portion related to availment of cenvat credit on the invoices which were in favour of the Head Office/Circle Office of the applicant. But the input/input services were used at different telephone exchanges falling under the Circle Office. He has submitted that at the relevant time, the .....

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..... oth sides and perused the records. We find that for availing cenvat credit when invoices are raised in favour of the Head Office or Circle Office and payments for such services were made from the said Office and services are claimed to have been used in exchanges under the Head Office/Circle Office, it is required to get the Head Office/Circle Office registered as input service distributor and i .....

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