https://www.taxtmi.com/caselaws?id=263956 The Tribunal held that the respondent was not required to be registered as an Input Service Distributor under Rule 2(m) of the Cenvat Credit Rules, 2004, as they had only one manufacturing unit. It was determined that the services availed by the respondent had a nexus with their manufacturing business, allowing them to claim Cenvat credit. However, the penalty imposed for lacking invoices was upheld. The Tribunal dismissed the Revenue's appeal and ruled in favor of the respondent, maintaining the impugned order. en-us Fri, 16 Jan 2015 00:00:00 +0530 Thu, 15 Oct 2015 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263956 The Tribunal held that the respondent was not required to be registered as an Input Service Distributor under Rule 2(m) of the Cenvat Credit Rules, 2004, as they had only one manufacturing unit. It was determined that the services availed by the respondent had a nexus with their manufacturing business, allowing them to claim Cenvat credit. However, the penalty imposed for lacking invoices was upheld. The Tribunal dismissed the Revenue's appeal and ruled in favor of the respondent, maintaining the impugned order. Case-Laws Central Excise Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263956