https://www.taxtmi.com/caselaws?id=240084 Cenvat credit on input services used across different units requires invoices raised in the name of the head office or circle office to be supported by registration of that office as an input service distributor and issuance of invoices to the concerned units. Where the circle office was admittedly not registered in that capacity, the credit did not appear to have been taken in accordance with the prescribed procedure under the Cenvat Credit Rules, 2004. The applicant therefore failed to establish a prima facie case for total waiver of pre-deposit, and only partial waiver was granted with stay conditional on compliance. en-us Tue, 30 Apr 2013 00:00:00 +0530 Mon, 25 Nov 2013 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240084 Cenvat credit on input services used across different units requires invoices raised in the name of the head office or circle office to be supported by registration of that office as an input service distributor and issuance of invoices to the concerned units. Where the circle office was admittedly not registered in that capacity, the credit did not appear to have been taken in accordance with the prescribed procedure under the Cenvat Credit Rules, 2004. The applicant therefore failed to establish a prima facie case for total waiver of pre-deposit, and only partial waiver was granted with stay conditional on compliance. Case-Laws Service Tax Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240084