https://www.taxtmi.com/caselaws?id=236893 The judgment upheld the decision to deny CENVAT credit on banking and financial services to the manufacturing unit due to invoices being addressed to the corporate office without proper ISD registration. The court emphasized the importance of adhering to ISD registration requirements for distributing credit and highlighted that specific provisions governing ISD registration must prevail over general provisions to ensure the effective implementation of CENVAT credit regulations. The dismissal of the appeals underscored the significance of complying with ISD registration rules in claiming credit for input services. en-us Tue, 12 Feb 2013 00:00:00 +0530 Fri, 07 Feb 2014 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236893 The judgment upheld the decision to deny CENVAT credit on banking and financial services to the manufacturing unit due to invoices being addressed to the corporate office without proper ISD registration. The court emphasized the importance of adhering to ISD registration requirements for distributing credit and highlighted that specific provisions governing ISD registration must prevail over general provisions to ensure the effective implementation of CENVAT credit regulations. The dismissal of the appeals underscored the significance of complying with ISD registration rules in claiming credit for input services. Case-Laws Service Tax Tue, 12 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236893