https://www.taxtmi.com/caselaws?id=241416 Input service invoices raised in the name of a head office, while services are used across different units, require the head office to be registered as an input service distributor and to issue invoices to the units under the Cenvat Credit Rules, 2004. On the facts presented, the Tribunal found a prima facie procedural lapse because the head office was not so registered, which weighed against complete waiver of pre-deposit and stay of recovery. Balancing the revenue interest and the appellant's position, the Tribunal granted only partial relief and directed a limited pre-deposit, with recovery of the balance stayed during the appeal. en-us Tue, 30 Apr 2013 00:00:00 +0530 Tue, 24 Dec 2013 06:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241416 Input service invoices raised in the name of a head office, while services are used across different units, require the head office to be registered as an input service distributor and to issue invoices to the units under the Cenvat Credit Rules, 2004. On the facts presented, the Tribunal found a prima facie procedural lapse because the head office was not so registered, which weighed against complete waiver of pre-deposit and stay of recovery. Balancing the revenue interest and the appellant's position, the Tribunal granted only partial relief and directed a limited pre-deposit, with recovery of the balance stayed during the appeal. Case-Laws Central Excise Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241416