2015 (12) TMI 488 - AT - Service Tax

CENVAT Credit - invoice is not in the name of the respondent but it is in the name of respondent s head office - Held that - When there is no dispute regarding consumption of services by the respondent and Service Tax has been paid duly thereon, therefore, I hold that respondent is entitled to take Cenvat credit although the invoice is in the name of head office. Moreover, it is not disputed that apart from the respondent, somebody else has also taken the credit on these invoices. Therefore, I do not find any infirmity in the impugned order. - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the respondent, allowing them to take Cenvat credit for services received and Service Tax paid, even though the invoices were in the name of the respondent's head office. The Revenue's appeal was dismissed as there was no dispute regarding the consumption of services and payment of Service Tax.