2014 (4) TMI 571

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....the appeal itself for disposal. 2. The relevant facts arising for consideration in this case is that the appellant has availed cenvat credit to the tune of Rs. 13,26,001/- on service tax paid as per invoice issued by the Head Office. Their head office is registered as input service distributor. The lower authority felt that the amount of credit availed by the appellant is ineligible as head office has availed and service tax paid based upon photo copies of debit notes dated 12/10/2004 which did not contain name and address of the factory to whom the services have been provided and rate of Education Cess and also did not contain service tax Registration No. Coming to such conclusion, show-cause notice was issued to the appellant for denyi....

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.... notes have been issued by M/s.SSKI Corporate Finance Pvt. Ltd. We find that the said M/s.SSKI has specifically indicated the rate of service tax paid by them, and service tax Registration No. in their invoice. It is also seen that M/s.SSKI has issued the invoices addressed to Head Office at Bombay of appellant. There is no dispute as to services rendered by SSKI to the appellant at Head Office. Appellant's head office has transferred the cenvat credit of service tax paid by M/s.SSKI, as an input service distributor is also not disputed. 6. In our considered view, the head office of the appellant, being a registered ISD is eligible to distribute service tax credit to any of their units/factory. On a specific query from the Bench, lea....