https://www.taxtmi.com/caselaws?id=756091 CENVAT credit distributed through an ISD could not be denied merely because the invoices omitted some Rule 4A particulars when the missing details were available in an annexure and verifiable from the ISD register. Credit utilisation towards education cess and secondary and higher education cess was held permissible because the relevant amendment made the cess cenvatable and the credit mechanism allowed such application. The fact that the recipient unit itself had not directly received the input services did not bar credit, since ISD distribution depends on compliance with the prescribed statutory conditions, including limits on distributed credit and exclusion of credit exclusively relatable to exempted supplies. The note concludes that curable defects and direct-receipt objections cannot defeat otherwise valid ISD credit. en-us Fri, 26 Jul 2024 00:00:00 +0530 Sat, 27 Jul 2024 08:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756091 CENVAT credit distributed through an ISD could not be denied merely because the invoices omitted some Rule 4A particulars when the missing details were available in an annexure and verifiable from the ISD register. Credit utilisation towards education cess and secondary and higher education cess was held permissible because the relevant amendment made the cess cenvatable and the credit mechanism allowed such application. The fact that the recipient unit itself had not directly received the input services did not bar credit, since ISD distribution depends on compliance with the prescribed statutory conditions, including limits on distributed credit and exclusion of credit exclusively relatable to exempted supplies. The note concludes that curable defects and direct-receipt objections cannot defeat otherwise valid ISD credit. Case-Laws Central Excise Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756091