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TMI Blog2014 (2) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... is involved in the present appeal. i.e as to whether the appellant is entitled to avail the Cenvat credit of Service Tax paid by them where the invoices stand issue by the Service provider in the address of the appellant's head office. The lower authorities, by treating the said invoices as invalid, have disallowed the Service Tax and has imposed penalties. 2. I find that the issue is no more re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable even when the invoices are in the name of Registered Office or Head Office. In the present case, I find that there is no dispute about the receipt of the Services by the appellant in their factory and about the availability of the Cenvat credit. As such by following the various decisions as detailed about, I set aside the impugned order and allow the appeal with consequential relief to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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