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TMI Blog2012 (12) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It is not the name of the receiver of service, but address of the receiver should be there in the invoice, is one of the requirements which is compulsory under Rule 9(2). Since there is no dispute that services were received in the unit where credit has been utilized and the Commissioner (A) has satisfied by verifying the same and this is not under challenge by the Revenue, credit has been corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t availment of credit by unit of the company to whom services were rendered on the ground that the invoices were not in the name of the unit where credit was availed. In the impugned order, Commissioner (A) has taken the view that the respondent had produced invoice as to show that services were received in the unit to whom credit was transferred. In fact, it may not be appropriate to say that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n my opinion, this is a case where Rule 9(2) of Cenvat Credit Rules could have been and should have been applied. In this case actually objection of the Revenue is that invoice was not in the name of the unit, but Head Office. It is not the name of the receiver of service, but address of the receiver should be there in the invoice, is one of the requirements which is compulsory under Rule 9(2). Si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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