TMI Blog2015 (10) TMI 2527X X X X Extracts X X X X X X X X Extracts X X X X ..... taken by the Raipur unit on the basis of invoices issued by the service provider in the favor of Kolkata unit - Held that: - the service provider has to receive the service, irrespective of the fact as to where the same have been received. Here, the input service has been received by the appellant. Thus, taking of cenvat credit by the appellant is in conformity with the Cenvat Statute. Further, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... situated in Raipur and Kolkata. The address of both the locations are appearing in the form ST-2 Certificate issued by the Jurisdictional Service Tax Authorities. During the disputed period, in respect of the invoices issued by the service provider in favour of the appellant s Kolkata Unit, the Raipur Unit has taken the cenvat credit of service tax indicated therein. The Service tax Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the provider of output service . On perusal of Rule 3 of the Rules, it reveals that the criteria laid down therein is that the service provider has to receive the service, irrespective of the fact as to where the same have been received. In the present case, the fact is not under dispute that the input service has been received by the appellant. Thus, I am of the view that taking of cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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