https://www.taxtmi.com/caselaws?id=255887 Cenvat credit on input services received at branch offices was treated as admissible where the head office was registered as an input service distributor and the branch accounts were integrated with the head office. Although invoices were issued to the branches, the services and payments were recorded in the centralized head office accounts, and credit was distributed through the registered head office. On that structure, denial of credit merely because the branches were not separately registered or the invoices were not in the assessee's name was unsustainable. The disallowance of credit, interest, and penalty was accordingly set aside. en-us Wed, 29 Oct 2014 00:00:00 +0530 Wed, 02 Sep 2015 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255887 Cenvat credit on input services received at branch offices was treated as admissible where the head office was registered as an input service distributor and the branch accounts were integrated with the head office. Although invoices were issued to the branches, the services and payments were recorded in the centralized head office accounts, and credit was distributed through the registered head office. On that structure, denial of credit merely because the branches were not separately registered or the invoices were not in the assessee's name was unsustainable. The disallowance of credit, interest, and penalty was accordingly set aside. Case-Laws Central Excise Wed, 29 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255887