https://www.taxtmi.com/caselaws?id=369577 The Tribunal upheld the Commissioner's order, ruling that invoices issued by the assessee's head office, registered as an Input Service Distributor (ISD), could be considered eligible cenvatable invoices even if not connected to the manufacturing unit. Citing precedent, the Tribunal emphasized that as long as the credit does not exceed the tax paid and is not related to exempted goods/services, distribution of credit by an ISD to a unit not availing services is permissible under the Cenvat Credit Rules. The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's decision. en-us Wed, 24 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 10:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369577 The Tribunal upheld the Commissioner's order, ruling that invoices issued by the assessee's head office, registered as an Input Service Distributor (ISD), could be considered eligible cenvatable invoices even if not connected to the manufacturing unit. Citing precedent, the Tribunal emphasized that as long as the credit does not exceed the tax paid and is not related to exempted goods/services, distribution of credit by an ISD to a unit not availing services is permissible under the Cenvat Credit Rules. The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's decision. Case-Laws Central Excise Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369577