2014 (1) TMI 578

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..... aised and that they have made the payments of such services from the factory account - if the services are received at the factory where the credit is raised and payment is made, mentioning of head office in the service provider’s invoice, being a rectifiable mistake, which can be pardoned – Following Valco Industries Ltd. Versus CCE [2012 (12) TMI 30 - CESTAT, New Delhi] - Prima facie, the appel .....

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..... services by the head office by registering themselves as Input Service Distributor. 3. After hearing both sides on the stay petition, we find that there is no dispute that the invoices which are raised by the service providers, are in the name of the head office. It is also seen from the records that the appellant has been taking consistent stand before the lower authorities that the services fo .....

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