2016 (12) TMI 201

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..... AL Heard the parties and considered the submissions. 2. The case of the Revenue is that the head office is not registered with the Central Excise department as input service distributor, therefore, the credit cannot be distributed. In a similar set of facts in the case of Samita Conductors Ltd.-2012 (278) ELT 492 (Tri.Ahmd.), this Tribunal has observed as under:- 3. I have considered the submis .....

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..... f Cenvat Credit Rules, 2004. According to the said proviso, if the invoices do not contain all the particulars but contains certain details specified therein, the Assistant Commissioner can allow the credit on the basis of such defective documents, if the goods or services covered by such documents, have been received and accounted for in the books of accounts of the receiver. The submissions made .....

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..... s not applicable are not at all correct, I find no merit in the appeal filed by the Revenue and accordingly reject the same. 3. As observed by this Tribunal, in such situation, the credit cannot be denied, therefore, I hold that in this case, the appellant has taken the credit righty. Consequently, the impugned order deserves no merits, accordingly the same is set aside and the appeal is allowed .....

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