CENVAT credit availed on invoices issued in the name of Head Office, not registered as Input service distributor

 

M/s RAIL TEL CORPORATION OF INDIA LTD Vs CST, (CESTAT, KOLKATA) (2013-TIOL-1490-CESTAT-KOL)

Facts of case:

Appellant has availed CENVAT Credit on the invoices raised in the name of their Head Office, but utilized by their regional offices. The appellant has fairly stated that the Head Office was not registered as an Input Service Distributor under the relevant Service Tax Rules, 1994.

Held:

Applicant had availed the CENVAT Credit on the invoices in the name of their Head Office, whereas the Head Office was not registered as an Input Service Distributor, as required under the relevant provisions of CENVAT Credit Rules, 2004. Accordingly, procedure has not been followed by the Applicant in availing CENVAT Credit on the input invoices raised in the name of Head Office. Hence, CESTAT has directed to deposit Cenvat credit availed by appellant.