https://www.taxtmi.com/caselaws?id=77024 Refund of accumulated Cenvat credit under Rule 5 was held not to be defeated merely because invoices were in the head office's name and the head office had not been registered as an input service distributor under Rule 7. The Tribunal noted that the assessee was otherwise entitled to take credit on the input services, the supporting documents were accepted as proper, and there was no evidence of any other unit requiring distribution of credit. Rule 7 was treated as relevant only where an assessee seeks to function as an input service credit distributor, so the procedural objection did not bar the refund claim. en-us Fri, 23 Apr 2010 00:00:00 +0530 Wed, 28 Sep 2011 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77024 Refund of accumulated Cenvat credit under Rule 5 was held not to be defeated merely because invoices were in the head office's name and the head office had not been registered as an input service distributor under Rule 7. The Tribunal noted that the assessee was otherwise entitled to take credit on the input services, the supporting documents were accepted as proper, and there was no evidence of any other unit requiring distribution of credit. Rule 7 was treated as relevant only where an assessee seeks to function as an input service credit distributor, so the procedural objection did not bar the refund claim. Case-Laws Service Tax Fri, 23 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77024