2011 (12) TMI 367

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....or the Respondent. ORDER 1. The issue involved in this case is whether the appellant's factory can take CENVAT Credit of Service Tax paid when the invoices are in the name of Head Office. 2. Since the issue involved is short one and is covered by the precedent decisions of Tribunal, requirement of pre-deposit is waived and appeal is taken up for final disposal. 3. In this case, CENVAT ....

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....appellant is eligible for the refund of claim of the Cenvat Credit which got accumulated, on the bills which were raised in the name of the head office, despite the fact that the appellant's head office was not registered as a service tax distributor and had not distributed service tax credit as per the laid down procedures in this regard. It is seen from the records and more specifically from par....

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....ranches and on the strength of the bills in the name of the Head Office. I do not find any mention of this allegation in the show cause notice. It is a presumptions finding of the Ld. Commissioner (Appeals). It is also to be noted that the provisions of Rule 7 can be brought into play only if the appellant wishes to get registered himself as input service credit distributor. If the appellant is no....