Cenvat on bills in HO name despite non registration as ISD

CENVAT Credit can be taken by the Appellant on Invoices issued in the name of head office even if registration was not taken by the head office as input service distributor.

The appellant availed CENVAT credit during the period from June 2009 to March 2010 on the service tax paid on the basis of the invoices issued in the name of their head office. The Learned Advocate submits that the appellant is only manufacturing unit of the head office. This fact was not disputed by the Revenue. He submits that the issue

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