https://www.taxtmi.com/caselaws?id=201945 Cenvat credit on services received by a depot cannot be claimed directly by a manufacturing unit where the depot is the recipient of the taxable service and is not registered as an input service distributor. The credit distribution mechanism under the rules must be followed, and credit cannot be taken by the Kolkata unit on the basis of service tax paid for services availed at the Jaipur depot. On that footing, the claimed credit was not admissible and its denial was in law. en-us Wed, 03 Nov 2010 00:00:00 +0530 Thu, 22 Dec 2011 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201945 Cenvat credit on services received by a depot cannot be claimed directly by a manufacturing unit where the depot is the recipient of the taxable service and is not registered as an input service distributor. The credit distribution mechanism under the rules must be followed, and credit cannot be taken by the Kolkata unit on the basis of service tax paid for services availed at the Jaipur depot. On that footing, the claimed credit was not admissible and its denial was in law. Case-Laws Service Tax Wed, 03 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201945