2009 (7) TMI 130

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the Appellant. Shri Jitu Motwani, Advocate, for the Respondent. [Order]. - Being aggrieved with that part of the order of Commissioner (Appeals) vide which he has held in favour of the assessee, Revenue has filed the present appeal. I have heard Shri R.S. Srova, learned JDR appearing for the Revenue and Shri Jitu Motwani, learned advocate appearing for the respondent. 2. For better appreci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e ratio of above decisions, I hold the credit taken on invoices in the name of the head office and subsequently endorsed by the head office as correct. I also agree with the submissions of the appellants' that the appellants being the only manufacturing unit, the head office could not fall in the category of input service distributor. Accordingly I set aside the impugned order to the extent of dem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X