CENVAT credit on input service distributor invoices remanded for verification of supporting documents and eligibility.

CENVAT credit on input service invoices issued by a registered office as input service distributor was disputed because the adjudicating authority found that the invoices did not include all particulars of the underlying services received. The appellant stated that the supporting invoices were voluminous and could be produced before the authority. As the dispute depended on verification of the underlying documents, fresh examination of the evidence was required to determine eligibility for credit for the relevant period. The impugned order was set aside and the matter remanded for reconsideration of the supporting documents and CENVAT credit entitlement.

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Issues: Whether the appellant was entitled to CENVAT credit on input service invoices issued by its registered office as input service distributor, and whether the matter required remand for verification of supporting documents.

Analysis: The credit was disputed because the adjudicating authority found that the invoices issued by the registered office did not enclose all particulars of the services received from the service providers. The appellant stated that the supporting invoices were voluminous and were not enclosed only for that reason, but that the relevant evidence could be produced before the adjudicating authority. In view of that categorical assurance, and since the dispute turned on verification of the underlying documents, the matter required fresh examination of the evidence to determine eligibility to credit for the period in question.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for fresh consideration of the supporting documents and eligibility to CENVAT credit. The appeal succeeded.

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