ST : Where receipt of input service and use thereof along with identity of service provider and service recipient are established, credit cannot be denied merely because invoice thereof bears address of Head Office, which is not registered as ISD.

ST : Where receipt of input service and use thereof along with identity of service provider and service recipient are established, credit cannot be denied merely because invoice thereof bears address of Head Office, which is not registered as ISD.


[2013] 36 taxmann.com 346 (New Delhi - CESTAT)
CESTAT, NEW DELHI BENCH
Hindustan Zinc Ltd.
v.
Commissioner of Customs & Central Excise, Jaipur-II