TMI Blog2014 (3) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2005 while the credit was availed by the appellant on the invoices issued dated 20.09.2005 - there is no dispute regarding the receipt of input services at the head office. It is also undisputed that the said services can be distributed by the head office to the various factories and the appellants factory being one of them. It is also undisputed that the appellant is eligible to avail the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices Nos. 156 to 184 dated 20.9.2005. The appellants have availed the said cenvat credit vide entry No. 259 to 287 dated 04.10.2005. The head office of the appellants has obtained ISD Registration on 06.12.2005. On this ground a show cause notice dated 05.3.2009 was issued to the appellants demanding cenvat credit of Rs. 58,008/- under Rule 14 of the Cenvat Credit Rules, 2004 read with provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is his submission that the issue is squarely covered by the decision of this Bench in the case of Jindal Photo Limited 2009 (245) ELT 728 (Tri. Ahmd.) 4. Learned Additional Commissioner (AR), on the other would submit that the divisional Bench of the Tribunal in the case of Hindustan CocaCola Beverages Pvt. Limited 2011 (266) ELT 347 (Tri. Del.), while disposing the stay petition has held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant on the invoices issued dated 20.09.2005. 7. I find that factually there is no dispute regarding the receipt of input services at the head office. It is also undisputed that the said services can be distributed by the head office to the various factories and the appellants factory being one of them. It is also undisputed that the appellant is eligible to avail the Cenvat credit of such s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. In my view, the ratio laid down by this Bench in the case of Jindal Photo Limited will cover the issue in favour of the appellant herein. Accordingly, in view of the foregoing, in the facts and circumstances of this case, I find that the impugned order is liable to be set-aside and I do so. Impugned order is set-aside and appeal is allowed. (Operative part of the order pronounced in the Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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