https://www.taxtmi.com/caselaws?id=236960 The court found in favor of the appellant, setting aside the lower authorities' decision to deny CENVAT credit based on invoices in the head office's name without registration as an input service distributor. The judge ruled that the appellant's receipt of services at the factory and payment of service tax warranted rectification by endorsing invoices in the factory's name. Emphasizing the unjust denial of credit solely due to the head office's name on the invoices, the judge questioned the demand's validity beyond the limitation period, ultimately allowing the appeal. en-us Fri, 15 Feb 2013 00:00:00 +0530 Fri, 13 Sep 2013 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236960 The court found in favor of the appellant, setting aside the lower authorities' decision to deny CENVAT credit based on invoices in the head office's name without registration as an input service distributor. The judge ruled that the appellant's receipt of services at the factory and payment of service tax warranted rectification by endorsing invoices in the factory's name. Emphasizing the unjust denial of credit solely due to the head office's name on the invoices, the judge questioned the demand's validity beyond the limitation period, ultimately allowing the appeal. Case-Laws Service Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236960