2013 (2) TMI 301

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....DR, for the Respondent. [Order]. -  Cenvat credit of service tax paid has been denied to the factory on the ground that the invoice issued by the service provider is in the name of the registered office and not in the name of the factory. According to the Revenue, the registered office should have taken registration as in input service distributor and should have issued separate invoice....

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.... Vadodara reported in 2010 (20) S.T.R. 627 (Tri. - Ahmd.) to submit that just because credit has been availed on the basis of invoice not containing name of the factory, credit cannot be disallowed and when there is no dispute on receipt of services by the factory, credit cannot be denied on the technical ground that document is in the name of head office/registered office situated elsewhere. The ....

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....taken that the input service distributor is required to be registered and the effective date of such registration was also required to be considered as held in the case of Philips Electronics (India) Ltd. In all those cases there was no dispute that input distributor was required to be registered. The dispute had arisen as to the effective date of registration, exercise of discretionary powers for....

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....endorsed. For this purpose the circular issued by the Board on 14-5-1996 was taken note of in the case of DNH Spinners. In this case there is no allegation or finding that such document was not endorsed and department has not even asked the appellant to keep the invoices endorsed. In fact in the case of Modern Petrofils a view was taken that if the service was received by the factory, credit, is a....