https://www.taxtmi.com/caselaws?id=77202 Cenvat credit of service tax where invoices were in branch office names but payment, billing and accounting were centralized at the registered premises; legal basis relied on parity with central excise credit precedents to permit input service credit despite invoices naming unregistered branches, because the registered assessee discharged service tax liability and payments originated from the registered establishment. Consequence: prior disallowance overturned and credit allowed with consequential relief. en-us Sun, 18 Oct 2009 00:00:00 +0530 Wed, 14 Jan 2026 14:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77202 Cenvat credit of service tax where invoices were in branch office names but payment, billing and accounting were centralized at the registered premises; legal basis relied on parity with central excise credit precedents to permit input service credit despite invoices naming unregistered branches, because the registered assessee discharged service tax liability and payments originated from the registered establishment. Consequence: prior disallowance overturned and credit allowed with consequential relief. Case-Laws Service Tax Sun, 18 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77202