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TMI Blog2012 (11) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... the document bearing the name ‘invoices’ or ‘challans’ provided and letters or documents issued by the head office contain all the details which are required to be mentioned in the invoices/challans issued by the input service distributor - matter is remanded to the Commissioner for de novo adjudication - E/731/2011 - A/151/2012-EX(BR)(PB) - Dated:- 10-2-2012 - Ms. Archana Wadhwa, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri B.L. Narasimhan, Advocate, for the Appellant. Shri N. Pathak, DR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. The Appellant are manufacturers of pistons, piston bare, piston sets, piston castings, gudgeon pin, rings, engine valves etc. chargeable to central excise duty under chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1944. Against this order of the Commissioner this appeal and stay application have been filed. 2. Heard both the sides. Though this matter was listed for hearing of the stay application, after hearing both sides for some time, we are of the view that the appeal itself can be taken up for final disposal. Accordingly, with the consent of both, the sides, the matter was taken up for final disposal after waiving the pre-deposit. 3. Shri B.L. Narasimhan, Advocate, the learned Counsel for the appellant, pleaded that during the period of dispute the head office was registered as input service distributor; that the head office had issued challans, not just letters for passing on the cenvat credit to the appellant unit; that alongwith the chal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the credit, which are not valid documents for availing cenvat credit. However, the appellant s plea is that during the period of dispute, the head office had issued challans for passing of the credit and in every case alongwith those challans, the invoices of the input service providers, which are in the name of the head office, had been enclosed and the challans alongwith the invoices contain all the details of the service providers as well as the details of the services provided and service tax paid, which could be verified by the department. In our view when certain input services have been received by a manufacturer under the invoices of the service providers issued in the name of the head office, the head office had taken cenvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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