2014 (2) TMI 298

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..... istered office, benefit of Cenvat credit cannot be denied, especially when there is no dispute about the receipt and utilization of Services - Board's Circular No.211/45/96-CX, dated 14-5-1996 clarified that Modvat credit would be available even when the invoices are in the name of Registered Office or Head Office. In the present case, I find that there is no dispute about the receipt of the Servi .....

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..... us decisions that where the invoices are in the name of head office or registered office, benefit of Cenvat credit cannot be denied, especially when there is no dispute about the receipt and utilization of Services Reference can be made to the following decisions:- "1. Gujarat Heavy Chemicals Ltd. Vs. Commissioner of Central Excise Rajkot [2005 (192) ELT 658 (Tri.-Mumbai)]. 2. Eveready I .....

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