2012 (12) TMI 937

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.... 1. The appellant company has two units. The Head Office of the appellant received invoices in the name of the Company in respect of services provided by three service providers. 2. Investigations were initiated taking a view that availment of credit by unit of the company to whom services were rendered on the ground that the invoices were not in the name of the unit where credit was availed....

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....Tri.-Ahmd.)] and Samita Conductors Ltd. [2012 (278) ELT 492 Tri.-Ahmd)] to support his submission that credit was admissible even when the invoice was in the name of head Office. 5. I have considered the submissions of both sides and in my opinion, this is a case where Rule 9(2) of Cenvat Credit Rules could have been and should have been applied. In this case actually objection of the Revenue i....