2012 (9) TMI 111

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..... the purpose of the manufacturing activity and in relation to the business of the appellant, the mention of the address of the service receiver as head office of the appellant and not the factory premises is a rectifiable error and could be done so post availment of CENVAT Credit as decided in PAREKH PLAST (INDIA) PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, VAPI [2011 (6) TMI 595 - CESTAT, AHM .....

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..... we take the appeal itself for disposal. 3. The issue involved is regarding eligibility for CENVAT Credit on the invoices on which the service provider has paid the Service Tax and charged to the appellant. It is the case of the Revenue that the appellant had received the invoices, wherein the address of the service receiver as head office of the appellant and not the factory premises where th .....

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..... nufacturing activity and in relation to the business of the appellant. All these things being undisputed, in our view, the invoices of indicating the discharge of Service Tax by the service provider in the name of the head office of the appellant, the same could be endorsed by the head office and sent to the factory. This being a rectifiable error and could be done so, post availment of CENVAT Cre .....

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