2016 (12) TMI 201

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....arvinder Singh, AR PER: ASHOK JINDAL Heard the parties and considered the submissions. 2. The case of the Revenue is that the head office is not registered with the Central Excise department as input service distributor, therefore, the credit cannot be distributed. In a similar set of facts in the case of Samita Conductors Ltd.-2012 (278) ELT 492 (Tri.Ahmd.), this Tribunal has observed as....

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....sions to provisos of sub Rule 2 of Rule 9 of Cenvat Credit Rules, 2004. According to the said proviso, if the invoices do not contain all the particulars but contains certain details specified therein, the Assistant Commissioner can allow the credit on the basis of such defective documents, if the goods or services covered by such documents, have been received and accounted for in the books of acc....