Cenvat credit through Input Service Distributor upheld where the head office had not issued an invoice for service tax distribution.

Cenvat credit on services received at the head office was upheld where the head office was registered as an Input Service Distributor, even though it had not issued an invoice for distribution of the service tax paid. The Tribunal followed its earlier decision in the assessee's own case and held that the first appellate order allowing credit was consistent with that precedent. No infirmity was found in the impugned order, and the Revenue's challenge failed.

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Issues: Whether the respondent was entitled to Cenvat credit on services received at the head office where the head office was registered as an Input Service Distributor but had not issued an invoice for distribution of the service tax paid.

Analysis: The dispute was held to be covered by the Tribunal's earlier decision in the respondent's own case, and the first appellate order allowing credit was found to be consistent with that precedent. The Tribunal found no infirmity in the impugned order.

Conclusion: The respondent was entitled to the Cenvat credit, and the Revenue's appeal failed.

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