https://www.taxtmi.com/caselaws?id=349888 Cenvat credit was treated as allowable where invoices or debit notes were issued in the name of the Head Office, because the form of the document did not defeat entitlement when the services were otherwise attributable to the unit. The Tribunal also applied the transitional framework under Rule 11(1) of the Cenvat Credit Rules, 2004, read with the amended service tax credit provisions, and held that credit for services received before 10-09-2004 could not be denied merely because the invoice or debit note was issued later, where the statutory transition permitted availment. The denial of credit was therefore held unsustainable. en-us Fri, 15 Sep 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349888 Cenvat credit was treated as allowable where invoices or debit notes were issued in the name of the Head Office, because the form of the document did not defeat entitlement when the services were otherwise attributable to the unit. The Tribunal also applied the transitional framework under Rule 11(1) of the Cenvat Credit Rules, 2004, read with the amended service tax credit provisions, and held that credit for services received before 10-09-2004 could not be denied merely because the invoice or debit note was issued later, where the statutory transition permitted availment. The denial of credit was therefore held unsustainable. Case-Laws Central Excise Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349888