2012 (11) TMI 432

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....Vipul Khandar, C.A., for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  The facts of the case in brief is that the respondent availed cenvat credit of service tax of Rs. 3,06,603/- for the period April 2007 to November 2007 on the basis of documents which were in the name of their head office situated in Mumbai and during the relevant period their head office was not regist....

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..... 427 (Raj.). 2. Learned DR on behalf of the Revenue submitted that in view of the fact that appellant had two factories, the head office should have registered itself as an input service distributor and therefore, availment of credit is wrong. He reiterated the submissions in the memorandum of appeal and submits that decisions are not applicable since receipt of goods are subject to factu....

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....lved was cenvat credit on input services only. Further, it has also been submitted that receipt of goods is verifiable but not the services. In this connection it would be worthwhile to see the provisions to provisos of sub Rule 2 of Rule 9 of Cenvat Credit Rules, 2004. According to the said proviso, if the invoices do not contain all the particulars but contains certain details specified therein,....