CENVAT credit

[munaj inamdar]

sir,

if bill is in the name of one factory and service used in another factory then whether assessee can claim cenvat credit for the same in a factory where it was actually used or any other way to claim credit in that factory because actually the biil containing name of the factory which was already closed by mistake he has printed that address 

AI Summary

CENVAT credit entitlement requires services to be received and consumed by the claiming unit or use an input service distributor.
CENVAT credit is claimable only when the input service is received and consumed by the unit claiming it; if an invoice names a different or closed factory it should be corrected. Alternatively, for multiple manufacturing units an Input Service Distributor at the head office may receive invoices and distribute credit to consuming units, subject to prescribed procedural and documentary requirements.