https://www.taxtmi.com/caselaws?id=209440 HC held that CENVAT credit of service tax paid on input services at one unit (Cuttack) can be utilized by another unit (Malur) of the same manufacturer, when routed through an Input Service Distributor (ISD). Interpreting Rules 3(1) and 7 of the CENVAT Credit Rules, the court clarified that a manufacturer with multiple units may centralize input service invoices at a registered ISD (often the head office) and distribute credit to its units. Law does not prohibit availing credit at a unit different from where tax was paid. The denial of credit was set aside, and the matter decided in favour of the assessee. en-us Thu, 03 Feb 2011 00:00:00 +0530 Tue, 25 Nov 2025 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209440 HC held that CENVAT credit of service tax paid on input services at one unit (Cuttack) can be utilized by another unit (Malur) of the same manufacturer, when routed through an Input Service Distributor (ISD). Interpreting Rules 3(1) and 7 of the CENVAT Credit Rules, the court clarified that a manufacturer with multiple units may centralize input service invoices at a registered ISD (often the head office) and distribute credit to its units. Law does not prohibit availing credit at a unit different from where tax was paid. The denial of credit was set aside, and the matter decided in favour of the assessee. Case-Laws Service Tax Thu, 03 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209440