Credit cannot be denied on ground that, documents were not in the name of assessee’s factory

Credit cannot be denied on ground that, documents were not in the name of assessee’s factory but issued in the name of head office situated elsewhere

The documents were not in the name of the assessee’s factory situated at Silvassa but the same were issued in the name of the head office of the assessee situated at Mumbai. However, I find that there is otherwise no dispute about the input services received by the assessee. The substantive benefit cannot be denied on the procedural grounds.

IN THE CESTAT, WEST ZONAL BENCH, AHMEDABAD

[COURT NO. II]

Ms. Archana Wadhwa, Member (J)

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