https://www.taxtmi.com/caselaws?id=244547 Input service credit was admissible where invoices were issued in the name of the head office but the services were actually used by different divisions of the same assessee. The credit for housekeeping, courier, freight and forwarding services transferred within the organisation was therefore allowed. However, the portion of credit attributable to Emco Energy Ltd. was treated as wrongly availed and had to be reversed. The operative principle is that internal use of input services within the assessee supports credit eligibility, while credit linked to a distinct ineligible entity does not. en-us Wed, 15 Jan 2014 00:00:00 +0530 Sat, 01 Mar 2014 10:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244547 Input service credit was admissible where invoices were issued in the name of the head office but the services were actually used by different divisions of the same assessee. The credit for housekeeping, courier, freight and forwarding services transferred within the organisation was therefore allowed. However, the portion of credit attributable to Emco Energy Ltd. was treated as wrongly availed and had to be reversed. The operative principle is that internal use of input services within the assessee supports credit eligibility, while credit linked to a distinct ineligible entity does not. Case-Laws Central Excise Wed, 15 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244547