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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether Cenvat credit of service tax could be denied merely because the head office was not registered as an Input Service Distributor and whether the credit could be distributed or availed by the sole manufacturing unit on the facts of the case.
Analysis: The dispute concerned credit taken on services received at the corporate office and reflected through invoices issued in its name. The Tribunal applied the view that non-registration as an Input Service Distributor did not, by itself, disentitle the assessee from availing credit where the records were maintained and the entitlement to credit was otherwise verifiable. It further held that, since the assessee had only one manufacturing unit, there was in substance no real issue of inter-unit distribution of credit, and the head office functioned only in support of that unit. On these facts, the irregularity was treated as procedural and not as a substantive bar to credit.
Conclusion: Denial of Cenvat credit was unsustainable, and the assessee was held entitled to the credit despite absence of Input Service Distributor registration.
Ratio Decidendi: Where input service credit is otherwise verifiable from records, absence of Input Service Distributor registration is a procedural defect that does not, by itself, defeat entitlement to Cenvat credit, especially where the assessee has only one manufacturing unit.
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