https://www.taxtmi.com/caselaws?id=334023 The appellant was initially denied CENVAT credit on services invoiced in the name of the Head Office. Despite initially reversing the credit, the appellant re-availed it after the Head Office obtained Input Service Distributor Registration. The court, relying on precedent, held that the appellant could claim credit before ISD Registration, overturning the denial and granting relief. This decision clarifies manufacturing units' eligibility for CENVAT credit pre-ISD Registration, emphasizing adherence to legal principles in indirect taxation matters. en-us Mon, 19 Sep 2016 00:00:00 +0530 Wed, 02 Nov 2016 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334023 The appellant was initially denied CENVAT credit on services invoiced in the name of the Head Office. Despite initially reversing the credit, the appellant re-availed it after the Head Office obtained Input Service Distributor Registration. The court, relying on precedent, held that the appellant could claim credit before ISD Registration, overturning the denial and granting relief. This decision clarifies manufacturing units' eligibility for CENVAT credit pre-ISD Registration, emphasizing adherence to legal principles in indirect taxation matters. Case-Laws Central Excise Mon, 19 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334023