Appellant wins CENVAT Credit appeal despite invoice name issue.

The appeal was allowed as the appellant was deemed eligible for CENVAT Credit of Service Tax paid on services received, despite invoices being in the name of their head office. The non-endorsement of invoices in the head office's name was considered a curable defect, given no dispute on service receipt and tax payment. Citing a prior case, the decision favored the appellant, leading to the overturning of the initial order that denied the credit.

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Issues:
Eligibility of CENVAT Credit of Service Tax paid on services received by the appellant and invoices raised in the name of their head office.

Analysis:
The appeal was against Order-in-Appeal No.BC/244/ SURAT-II/2011, where the appellant availed credit of service tax paid on maintenance of SAP system for their production units without taking proportionate credit. The Department contended the appellant was not eligible for credit as the services were not used directly or indirectly in or in relation to the manufacture of final products. The demand of Rs.2,17,075/- was confirmed with interest and penalty by the adjudicating authority. The first appellate authority upheld the decision.

Upon review, it was found that the issue revolved around the eligibility of CENVAT Credit of Service Tax paid on services received by the appellant with invoices in the name of their head office. The services were undisputedly received during the relevant period, and the head office was not registered as an input service distributor. Referring to a previous case, it was noted that non-endorsement of invoices in the head office's name was a curable defect, provided there was no dispute regarding service receipt and tax payment by the service provider. The decision in the previous case was deemed applicable, favoring the appellant and rendering the impugned order unsustainable.

Consequently, the impugned order was set aside, and the appeal was allowed.

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