2014 (5) TMI 1012

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....Ms. Archana Wadhwa: A very short question is involved in the present appeal. The appellants were engaged in the manufacture of S.S. Billets and Flats, availed the benefit of Cenvat credit of Service tax paid on various Services like Telephone Services, Xerox services, Courier services and Insurance services. 2. The revenue sought to deny the said Cenvat credit on the ground that the said ser....

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....s of the Head Office, the Tribunal has examined the identical issue in the case of M/s. Valco Industries Ltd. 2012 (28) STR 457 (Tri.-Delhi) and has held that even if the invoices were received at the Head Quarters and the Services were availed in the factory, the credit cannot be denied.  4. Apart from the above, I also find in favour in the appellant contention of demand being barred by ....