2013 (9) TMI 326

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....orporation Bank. The case of the Revenue is that the manufacturing unit of the appellant could not have taken CENVAT credit on the strength of invoices which were not addressed to them. According to the Department, the Head Office at Mumbai should have been registered as input service distributor (ISD) with the Department so as to be able to distribute any input service received by it from the service provider, to its manufacturing unit. It is this case of the Revenue which has been elaborated before me by the learned Superintendent (AR) with reference to the relevant provisions of law. The case of the appellant as sought to be made out by their counsel is that their manufacturing unit was entitled to take the credit in question on the stre....

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....994, is an office of the manufacturer/producer of final products or the provider of output service, which receives invoices issued under Rule 4A of the Service Tax Rules, 1994 towards purchase of input services and issues invoice/bill/challan for the purpose of distributing credit of the service tax paid on the said input services to such manufacturer/producer or service provider. Rule 3(1) of the Service Tax (Registration of Special Category of Persons) Rules, 2005 requires an ISD to obtain registration with the Department. Sub-rule 2 of Rule 4A of the Service Tax Rules 1994 provides the manner in which a registered ISD shall distribute service tax credit. It provides that the ISD shall issue an invoice/bill/challan duly signed by him or i....