https://www.taxtmi.com/caselaws?id=243610 The tribunal ruled in favor of the appellant, setting aside the order disallowing Cenvat Credit due to invoices not being in the appellant's name and the head office not being registered as an Input Service Distributor. The tribunal found that the failure to distribute the credit proportionately was a procedural irregularity without resulting in extra benefits or revenue loss. As there was no provision for distributing Cenvat Credit by the head office to various units during the relevant period, the appeal was allowed with any consequential relief. en-us Fri, 10 Jan 2014 00:00:00 +0530 Thu, 11 Sep 2014 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243610 The tribunal ruled in favor of the appellant, setting aside the order disallowing Cenvat Credit due to invoices not being in the appellant's name and the head office not being registered as an Input Service Distributor. The tribunal found that the failure to distribute the credit proportionately was a procedural irregularity without resulting in extra benefits or revenue loss. As there was no provision for distributing Cenvat Credit by the head office to various units during the relevant period, the appeal was allowed with any consequential relief. Case-Laws Central Excise Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243610