2014 (3) TMI 908

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....nt. Shri R.K. Verma DR, for the Respondent. ORDER The appellant in their plant at Malanpur, Distt. Bhind (M.P.) manufacture photographic chemicals chargeable to Central Excise duty. Their head office is at Mumbai. The head office has centralized service tax registration and also registration as "Input Service Distributor (ISD)" since 21-2-2005. The head office was discharging service tax ....

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.... The TR-6 challans/tax payer's counter foils were in the name of their head office. The department was of the view that on the basis of these documents, the appellant i.e. Malanpur unit could not take Cenvat credit, as no invoices had been issued by the appellant's head office as input service distributor. It is on this basis, the Additional Commissioner vide order-in-original dated 16-4-2010 conf....

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.... that the only lapse is that the head office did not issue invoices as input service distributor, that the challans on the basis of which credit has been taken by the Malanpur unit are in respect of the GTA service received by the Malanpur plant only and just because the service tax was paid by the head office, its Cenvat credit cannot be denied, that just because of omission of the head office to....

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.... the submissions from both the sides and perused the records. 4. In this case, the GTA service in respect of which Cenvat credit had been taken, had been availed by the Malanpur unit of the appellant and since for the payment of service tax on GTA service, centralized registration had been taken by their head office at Mumbai, the service tax had been paid by the head office and on the basis of....