https://www.taxtmi.com/caselaws?id=267842 The Tribunal allowed the appeal, setting aside the denial of Cenvat credit for rent paid for the head office premises by the Input Service Distributor (ISD). It emphasized that the office of the manufacturer or producer of final products qualifies as an input service distributor, rejecting additional restrictions imposed by the Revenue. The High Court upheld this decision, clarifying the rules governing credit distribution by an input service distributor. As the services were availed at the head office, considered part of the manufacturer, the appellant was deemed entitled to the input service credit, leading to the appeal's success. en-us Tue, 24 Feb 2015 00:00:00 +0530 Mon, 16 Nov 2015 08:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267842 The Tribunal allowed the appeal, setting aside the denial of Cenvat credit for rent paid for the head office premises by the Input Service Distributor (ISD). It emphasized that the office of the manufacturer or producer of final products qualifies as an input service distributor, rejecting additional restrictions imposed by the Revenue. The High Court upheld this decision, clarifying the rules governing credit distribution by an input service distributor. As the services were availed at the head office, considered part of the manufacturer, the appellant was deemed entitled to the input service credit, leading to the appeal's success. Case-Laws Service Tax Tue, 24 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267842