https://www.taxtmi.com/caselaws?id=245177 The appeal challenged an order demanding cenvat credit under Rule 14 of the Cenvat Credit Rules, 2004, for invoices issued before ISD registration. The appellant contended they were eligible for credit as services were received and distributed by the head office. The Revenue argued ISD registration is mandatory for credit. The Member (Judicial) noted the dispute on availing credit on pre-registration invoices. Relying on previous tribunal judgments, the Member concluded the appellant was entitled to credit, setting aside the order demanding reversal of credit and allowing the appeal. en-us Tue, 29 Jan 2013 00:00:00 +0530 Thu, 22 Aug 2013 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245177 The appeal challenged an order demanding cenvat credit under Rule 14 of the Cenvat Credit Rules, 2004, for invoices issued before ISD registration. The appellant contended they were eligible for credit as services were received and distributed by the head office. The Revenue argued ISD registration is mandatory for credit. The Member (Judicial) noted the dispute on availing credit on pre-registration invoices. Relying on previous tribunal judgments, the Member concluded the appellant was entitled to credit, setting aside the order demanding reversal of credit and allowing the appeal. Case-Laws Central Excise Tue, 29 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245177