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TMI Blog2018 (5) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... ational Co-op Sugar Mills Ltd vs CCE, Madurai [2016 (7) TMI 1073 - MADRAS HIGH COURT]. CENVAT credit - invoices which was in the name of head office and not in the name of Unit - Held that: - the issue is covered by the judgement of the Hon’ble Gujarat High Court in Dashion Ltd’s case [2016 (2) TMI 183 - GUJARAT HIGH COURT], where it was held that there is nothing in the said Rules of 2005 or i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants are entitled to avail Cenvat Credit of ₹ 7,26,078/- of service tax paid on various inputs, namely, Cables, Construction Chemicals, Welding Rods, Plastic Crates etc., under Rule 2 (k) (i) of CCR, 2004 and credit of ₹ 2,33,153/- on the invoices which was in the name of head office and not in the name of Unit. 4. Ld. Advocate Shri Dhaval Shah for the appellant submits that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ld Commissioner (Appeals). 7. I find that on the issue of admissibility of credit availed on the aforesaid inputs/capital goods are covered by the cited judgements of the Tribunal referred to as above. On the issue of admissibility of credit of input invoices issued by the head office which not registered as an input service distributor at the relevant time, is covered by the judgement of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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