2013 (11) TMI 1261

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..... changes under the Head Office/Circle Office, it is required to get the Head Office/Circle Office registered as ‘input service distributor’ and issue invoices in favour of its units/exchanges. Admittedly,the applicants Circle Office has not been registered as ‘input credit distributor’ under the said Rules and prima-facie, we find that the cenvat credit has not been availed correctly as per the pr .....

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..... the major portion related to availment of cenvat credit on the invoices which were in favour of the Head Office/Circle Office of the applicant. But the input/input services were used at different telephone exchanges falling under the Circle Office. He has submitted that at the relevant time, the Head Office/Circle Office of the applicant were not registered as an input service distributor under th .....

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..... avour of the Head Office or Circle Office and payments for such services were made from the said Office and services are claimed to have been used in exchanges under the Head Office/Circle Office, it is required to get the Head Office/Circle Office registered as input service distributor and issue invoices in favour of its units/exchanges. Admittedly,the applicants Circle Office has not been re .....

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