2013 (5) TMI 702

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....AM: MR. B.S.V. MURTHY, HONBLE MEMBER (TECHNICAL) Date of Hearing/Decision: 14/12/12. Per: B.S.V. Murthy: 1.   The issue involved in this case is whether the appellant can take cenvat credit of service tax on the basis of documents issued by Head Office distributing cenvat credit in respect of services availed by the company. 2.   Proceedings have been initiated whi....

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....made on the basis of receipt or unit of receipt and not restricting of cenvat credit during the time. 5.   Accordingly the appeal is allowed with consequential relief, if any.                     (Dictated and pronounced in Court)          &....