https://www.taxtmi.com/caselaws?id=339362 The Tribunal set aside the order confirming the demand for recovery of Cenvat Credit on input services invoiced in the name of the Head Office not registered as an Input Service Distributor. The appellant's appeal was allowed, emphasizing that non-registration as an input service distributor should not automatically disentitle the distributor from availing Cenvat credit if full records were maintained, and any irregularity was procedural. The decision underscored the significance of record-keeping and the procedural aspect of registration requirements for Input Service Distributors in determining the admissibility of Cenvat credit on input services. en-us Tue, 27 Dec 2016 00:00:00 +0530 Thu, 26 Apr 2018 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339362 The Tribunal set aside the order confirming the demand for recovery of Cenvat Credit on input services invoiced in the name of the Head Office not registered as an Input Service Distributor. The appellant's appeal was allowed, emphasizing that non-registration as an input service distributor should not automatically disentitle the distributor from availing Cenvat credit if full records were maintained, and any irregularity was procedural. The decision underscored the significance of record-keeping and the procedural aspect of registration requirements for Input Service Distributors in determining the admissibility of Cenvat credit on input services. Case-Laws Central Excise Tue, 27 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339362