2012 (3) TMI 367

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....e Appellant. Shri Bharat Bhushan, SDR, for the Respondent. ORDER Ld. Counsel submits that identity of the head office and its smelter unit Debari in Udaipur of Rajasthan is established on record. Because certain invoices in respect of services received were in the name of head office and head office distributed the credit without being a registered service distributor allowed its units to....

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....Identity of the head office and Smelter unit remained unquestioned. So also the service received by the Debari Smelter unit under invoices showing the head office address remained unquestioned. Only because the invoices carry name of the head office, denial of Cenvat credit shall defeat the object of avoiding cascading affect. No doubt, input service distribution scheme was introduced to enable ce....