https://www.taxtmi.com/caselaws?id=354274 The Tribunal upheld the Commissioner's decision, dismissing the department's appeal against the respondent's availing of CENVAT credit on input services through ISD invoices. The Tribunal emphasized that when a unit is registered as an ISD, credit on ISD invoices cannot be denied even if services are consumed in other units of the respondent. Relying on legal precedents, the Tribunal concluded that the respondent's actions were in accordance with the law, highlighting the jurisdictional officer's responsibility to decide disputes regarding service tax credit eligibility. en-us Fri, 12 Jan 2018 00:00:00 +0530 Sat, 13 Jun 2026 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354274 The Tribunal upheld the Commissioner's decision, dismissing the department's appeal against the respondent's availing of CENVAT credit on input services through ISD invoices. The Tribunal emphasized that when a unit is registered as an ISD, credit on ISD invoices cannot be denied even if services are consumed in other units of the respondent. Relying on legal precedents, the Tribunal concluded that the respondent's actions were in accordance with the law, highlighting the jurisdictional officer's responsibility to decide disputes regarding service tax credit eligibility. Case-Laws Central Excise Fri, 12 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354274