https://www.taxtmi.com/caselaws?id=444886 CENVAT credit could not be denied merely because invoices were issued in the name of the head office and the Input Service Distributor procedure was not followed, where original documents supported the claim and receipt and utilisation of input services in the factory were undisputed. The objection went only to the routing of credit, and that procedural lapse did not defeat substantive entitlement. The demand, interest, and penalty were therefore not sustainable. en-us Fri, 13 Oct 2023 00:00:00 +0530 Thu, 26 Oct 2023 07:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444886 CENVAT credit could not be denied merely because invoices were issued in the name of the head office and the Input Service Distributor procedure was not followed, where original documents supported the claim and receipt and utilisation of input services in the factory were undisputed. The objection went only to the routing of credit, and that procedural lapse did not defeat substantive entitlement. The demand, interest, and penalty were therefore not sustainable. Case-Laws Central Excise Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444886