https://www.taxtmi.com/caselaws?id=271974 The Adjudicating authority disallowed CENVAT Credit for invoices not in the Appellant's name. The Commissioner (Appeals) upheld this decision, citing multiple branches as justification. The Member (J) noted the Appellant's ISD registration and submission of ISD invoices, emphasizing the jurisdictional officer's lack of authority to adjudicate ISD invoices. The impugned order was set aside, directing further investigation to determine if credit was based on ISD invoices. The appeal was disposed of with instructions for a thorough examination by the Adjudicating authority to make a decision in accordance with the law. en-us Fri, 01 Jan 2016 00:00:00 +0530 Tue, 04 Oct 2016 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271974 The Adjudicating authority disallowed CENVAT Credit for invoices not in the Appellant's name. The Commissioner (Appeals) upheld this decision, citing multiple branches as justification. The Member (J) noted the Appellant's ISD registration and submission of ISD invoices, emphasizing the jurisdictional officer's lack of authority to adjudicate ISD invoices. The impugned order was set aside, directing further investigation to determine if credit was based on ISD invoices. The appeal was disposed of with instructions for a thorough examination by the Adjudicating authority to make a decision in accordance with the law. Case-Laws Central Excise Fri, 01 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271974