2014 (2) TMI 298

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....R : Archana Wadhwa A very short issue is involved in the present appeal. i.e as to whether the appellant is entitled to avail the Cenvat credit of Service Tax paid by them where the invoices stand issue by the Service provider in the address of the appellant's head office. The lower authorities, by treating the said invoices as invalid, have disallowed the Service Tax and has imposed penalties.....