2014 (2) TMI 919

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..... that, while the show cause notice proposes to deny CENVAT credit on the ground that the invoices were issued in the name of the head office whereas the credit is taken at the factory, the impugned order passed by this bench has directed as follows in para 6 thereof:-    "Therefore, in the interest of equity and justice, the matter needs to go back to the original adjudicating authority .....

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..... ld be deleted. 3. I have perused the impugned order. The order does not propose anything which is not sanctioned by the statute. Credit can be availed on receipt of services and services so received are utilized in relation to the manufacture of final products. The order merely makes obvious this position. Therefore, I do not find any mistake in the impugned order. Accordingly, the application fo .....

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