2014 (2) TMI 335

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....deposit of duty of Rs.5,26,077/-, interest thereof and equal amount of penalty imposed. 2. The above said amounts have been confirmed by the lower authorities on the ground that the appellant has availed CENVAT Credit of the Service Tax paid on various services for which invoices were raised in the name of head office or other units. 3. None appeared on behalf of the appellant, but there is ....

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....luding limitation and also as to the fact that the appellants head office did not take any service tax distributor registration. We are aware of various decisions of this Bench regarding non-denial of CENVAT Credit or eligibility to CENVAT Credit of Service Tax paid on the services rendered in the factory but the invoices raised in the name of head office. In the case in hand, we find that there ....