https://www.taxtmi.com/caselaws?id=218362 The Tribunal held in favor of the Appellant, a manufacturer, regarding the validity of availed cenvat credit on input services. It was determined that denial of credit based on documents issued by the head office as an input service distributor was incorrect if the necessary details were provided in the invoices of service providers. The Tribunal emphasized that denial of credit solely based on the form of the document was unwarranted. Additionally, the Tribunal directed verification of services received under the reverse charge mechanism and allowed credit based on challans where service tax was paid accordingly. en-us Fri, 10 Feb 2012 00:00:00 +0530 Thu, 04 Oct 2012 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218362 The Tribunal held in favor of the Appellant, a manufacturer, regarding the validity of availed cenvat credit on input services. It was determined that denial of credit based on documents issued by the head office as an input service distributor was incorrect if the necessary details were provided in the invoices of service providers. The Tribunal emphasized that denial of credit solely based on the form of the document was unwarranted. Additionally, the Tribunal directed verification of services received under the reverse charge mechanism and allowed credit based on challans where service tax was paid accordingly. Case-Laws Central Excise Fri, 10 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218362