https://www.taxtmi.com/caselaws?id=439531 The Tribunal held that the Hyderabad office was not required to act as an Input Service Distributor (ISD), allowing the Gumpam unit to avail credit based on bank debit advice/invoices correlatable to inputs received. However, credit for unused inputs was deemed inadmissible. The case was remanded for redetermination of eligible credit, partially allowing the appeal and upholding the extended period for issuing the show cause notice. en-us Fri, 23 Jun 2023 00:00:00 +0530 Sat, 24 Jun 2023 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439531 The Tribunal held that the Hyderabad office was not required to act as an Input Service Distributor (ISD), allowing the Gumpam unit to avail credit based on bank debit advice/invoices correlatable to inputs received. However, credit for unused inputs was deemed inadmissible. The case was remanded for redetermination of eligible credit, partially allowing the appeal and upholding the extended period for issuing the show cause notice. Case-Laws Central Excise Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439531