https://www.taxtmi.com/caselaws?id=756091 CENVAT credit distributed through an Input Service Distributor cannot be denied solely because ISD invoices omit prescribed particulars when the missing information appears in supporting annexures and registers and remains verifiable. Service tax credit may be split and utilised towards education cess and secondary and higher education cess where the applicable credit mechanism permits that utilisation. Direct receipt of input services by the credit-taking unit is not an independent requirement where distribution conditions are met: distributed credit must not exceed service tax paid, and credit exclusively attributable to exempt supplies must not be distributed. Curable invoice defects and non-receipt by the recipient unit therefore do not 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 Input Service Distributor cannot be denied solely because ISD invoices omit prescribed particulars when the missing information appears in supporting annexures and registers and remains verifiable. Service tax credit may be split and utilised towards education cess and secondary and higher education cess where the applicable credit mechanism permits that utilisation. Direct receipt of input services by the credit-taking unit is not an independent requirement where distribution conditions are met: distributed credit must not exceed service tax paid, and credit exclusively attributable to exempt supplies must not be distributed. Curable invoice defects and non-receipt by the recipient unit therefore do not defeat otherwise valid ISD credit. Case-Laws Central Excise Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756091