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TMI Blog2013 (9) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... s rendered on the invoices which were raised by the service provider in the name of head office were actually received in the factory premises - service provider raised the invoices and charged appropriate Service Tax – Held that:- Most the invoices which are in the name of head office could be endorsed in the appellant's name - Services are undisputedly used for the purpose of the manufacturing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Head Office. Head Office of the appellant is to be considered as Input Service Distributor, as per the definition under Rule 2(m) of the CENVAT Credit Rules, 2004 and their Head Office has not issued any invoice, bill or challan as required under Rule 4A of the Service Tax Rules, 1994 for passing on the CENVAT Credit. Similarly the appellant has also availed CENVAT Credit of Service Tax of Rs. 8, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate authority did not agree with the contentions raised and held against the appellant by rejecting their appeal and Order-in-Original. 4. Ld.Counsel would submit that as regards the Service Tax credit availed on the documents/invoices which were in the name of the head office, the decision of Division Bench of this Tribunal in the case of Doshion Limited Final Order No.A/1658 to 1661/WZB/AHD/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. I have considered the submissions made by both sides and perused the records. It is not in dispute that the credit availed by the appellant on the services rendered on the invoices which were raised by the service provider in the name of head office were actually received in the factory premises. It is also undisputed that the service provider raised the invoices and charged appropriate Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that the issue involved is now squarely covered in favour of the assessee by the various decisions cited by the ld.Counsel. 10. In view of the above, I am of the view that the appellant has made out a case and the impugned order is liable to be set aside and I do so. 11. The impugned order is set aside and the appeal is allowed. (Dictated Pronounced in Court) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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