https://www.taxtmi.com/caselaws?id=339268 The Tribunal allowed the appeal, setting aside the order confirming a demand notice for recovery of CENVAT credit availed on services received at the head office. It held that services essential for manufacturing activity at the factory, even if received at the head office, were admissible for credit at the factory. The Tribunal emphasized that non-registration of the head office as an input service distributor should not automatically disentitle credit availing, especially when procedural irregularities did not affect record maintenance or verification by the Revenue. en-us Mon, 30 Jan 2017 00:00:00 +0530 Thu, 23 Feb 2017 06:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339268 The Tribunal allowed the appeal, setting aside the order confirming a demand notice for recovery of CENVAT credit availed on services received at the head office. It held that services essential for manufacturing activity at the factory, even if received at the head office, were admissible for credit at the factory. The Tribunal emphasized that non-registration of the head office as an input service distributor should not automatically disentitle credit availing, especially when procedural irregularities did not affect record maintenance or verification by the Revenue. Case-Laws Service Tax Mon, 30 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339268