2014 (10) TMI 341

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..... x paid on the same and utilisation of the services. In a nutshell the dispute involves around the invoices being issued in the name of head office instead of being in the name & address of the appellant - procedural violation cannot result in denial of the substantive right of Cenvat credit especially when there is no dispute about the same. Accordingly, I set aside the impugned order and allow th .....

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..... eir head office whereas the credit stands taken by their unit located at Mohali. The Commissioner(Appeals) has observed that the correct procedure required to be adopted by the appellant was to get their head office registered as input service distributor and to issue the challans under Rule 4A of Service Tax rules. 4. I find that there is otherwise no dispute about the receipt of the service, .....

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