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TMI Blog2013 (7) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... overed under the invoices for Cenvat Credit. There is also no dispute that these services had been used by the Appellant for providing telecommunication service in the state of Rajasthan – Relying upon the ratio of judgment of the Tribunal in case of Durferrit Asea Pvt. Ltd.[ 2010 (4) TMI 259 - CESTAT, BANGALORE] which would be applicable to the facts of the instant case and the Cenvat Credit cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ributor nor had issued any invoices as ISD passing on the Cenvat Credit. The Department being of the view that since the invoices indicating the payment of service tax are in the name of Head Office and head office is not registered for service Distributor, the appellant registered in Jaipur for payment of service tax, could not take Cenvat Credit on the basis of those invoice. 1.2 After issue o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng telecommunication service at any other place and all the services availed in respect of which the invoices were issued in the name of Head Office, had been used by the appellant in Rajasthan, that Since there is no dispute about the receipt of services by the appellant and payment of service tax in respect of the same, the Cenvat Credit should not be denied even though the invoices are in the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the submissions from both the sides and perused the records. The Cenvat Credit, in question, has been taken on the basis of the invoices issued by the service providers which are in the name of the Head Office. The only point of dispute is as to whether the invoices, in question, were the valid documents for the Appellant for availing the Cenvat Credit. In this case, there is no dispute about ..... X X X X Extracts X X X X X X X X Extracts X X X X
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