https://www.taxtmi.com/caselaws?id=394165 The Tribunal allowed the appeal, setting aside the disallowance of cenvat credit for service tax on input services like GTA, Manpower service, and legal service received by the appellant. The decision recognized the appellant's single factory and Head Office under a common registration, establishing eligibility for cenvat credit without the need for Input Service Distributor (ISD) registration. The judgment clarified the application of cenvat credit rules for centralized registrations and input services received at different locations within the same legal entity. en-us Thu, 06 Feb 2020 00:00:00 +0530 Sat, 29 May 2021 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394165 The Tribunal allowed the appeal, setting aside the disallowance of cenvat credit for service tax on input services like GTA, Manpower service, and legal service received by the appellant. The decision recognized the appellant's single factory and Head Office under a common registration, establishing eligibility for cenvat credit without the need for Input Service Distributor (ISD) registration. The judgment clarified the application of cenvat credit rules for centralized registrations and input services received at different locations within the same legal entity. Case-Laws Central Excise Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394165