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of <h1>Appellate Tribunal allows Cenvat credit for services despite invoices in head office's name.</h1> <h3>COMMR. OF C. EX. & SERVICE TAX, RAIPUR Versus DAYALAL MEGHJI AND COMPANY</h3> COMMR. OF C. EX. & SERVICE TAX, RAIPUR Versus DAYALAL MEGHJI AND COMPANY - 2015 (38) S.T.R. 557 (Tri. - Del.) The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the respondent, allowing them to take Cenvat credit for services received and Service Tax paid, even though the invoices were in the name of the respondent's head office. The Revenue's appeal was dismissed as there was no dispute regarding the consumption of services and payment of Service Tax.
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