https://www.taxtmi.com/caselaws?id=242783 Cenvat credit on input services received through a Head Office or Circle Office must be routed through registration as an input service distributor, with invoices issued to the concerned units or exchanges. Where invoices are raised in the name of the Head Office or Circle Office and no such registration is obtained, the procedural requirements under the Cenvat Credit Rules are not complied with, and the credit claim cannot be treated as properly availed at that stage. The ruling therefore treats input service distributor registration as a necessary procedural step for credit distribution across multiple units. en-us Tue, 30 Apr 2013 00:00:00 +0530 Mon, 20 Jan 2014 08:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242783 Cenvat credit on input services received through a Head Office or Circle Office must be routed through registration as an input service distributor, with invoices issued to the concerned units or exchanges. Where invoices are raised in the name of the Head Office or Circle Office and no such registration is obtained, the procedural requirements under the Cenvat Credit Rules are not complied with, and the credit claim cannot be treated as properly availed at that stage. The ruling therefore treats input service distributor registration as a necessary procedural step for credit distribution across multiple units. Case-Laws Service Tax Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242783