CENVAT Credit cannot be denied merely on the ground that HO who raised invoice was not registered under central registration during material period

 CESTAT, NEW DELHI BENCH Rohit Surfactants (P.)Ltd. versus Commissioner of Central Excise, Jaipur FINAL ORDER NOS. 1408-1409 OF 2012-SM & (BR) (PB) APPEAL NOS. E/999-1000/2010-SM (BR) OCTOBER 1, 2012 ORDER Interesting facts are involved in the present appeal. The dispute relates to availment of Cenvat credit in respect of Service Tax paid on the GTA service receipt. The said Service Tax was availed by the appellant during the period January, 2006 to April, 2006 and May, 2006 to January, 2007 on the strength of invoices issued by their Head Office as inputs service distri...