https://www.taxtmi.com/highlights?id=57926 Input service distributor (ISD) - Void ab initio distributed credit - office or establishment of the said manufacturer or not - satisfaction of provisions of Rule 2(m) of Cenvat Credit Rules, 2004 - Since, the revenue has accepted the entitlement of the assessee to avail off the input credit for the assessment periods viz., November 2010 to July 2011 and for a period from August 2011 to December 2011, the revenue cannot be permitted to challenge its correctness. - HC en-us Wed, 12 May 2021 13:18:06 +0530 Wed, 12 May 2021 13:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57926 Input service distributor (ISD) - Void ab initio distributed credit - office or establishment of the said manufacturer or not - satisfaction of provisions of Rule 2(m) of Cenvat Credit Rules, 2004 - Since, the revenue has accepted the entitlement of the assessee to avail off the input credit for the assessment periods viz., November 2010 to July 2011 and for a period from August 2011 to December 2011, the revenue cannot be permitted to challenge its correctness. - HC Highlights Central Excise Wed, 12 May 2021 13:18:06 +0530 https://www.taxtmi.com/highlights?id=57926