https://www.taxtmi.com/caselaws?id=194127 The Tribunal upheld the decision in favor of the appellant, dismissing the Revenue's appeal. It was determined that the bank certificates complied with the rules for claiming Cenvat credit, and the central office's lack of registration as an Input Service Distributor was justified as they had not utilized the credit. The judgment emphasized the importance of compliance with the rules and supported the appellant's position on both issues, ultimately leading to a favorable outcome for the appellant. en-us Tue, 16 Jun 2015 00:00:00 +0530 Wed, 30 Aug 2017 10:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194127 The Tribunal upheld the decision in favor of the appellant, dismissing the Revenue's appeal. It was determined that the bank certificates complied with the rules for claiming Cenvat credit, and the central office's lack of registration as an Input Service Distributor was justified as they had not utilized the credit. The judgment emphasized the importance of compliance with the rules and supported the appellant's position on both issues, ultimately leading to a favorable outcome for the appellant. Case-Laws Service Tax Tue, 16 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194127