https://www.taxtmi.com/caselaws?id=769784 CESTAT Chandigarh allowed the appeal regarding CENVAT credit on service tax paid for GTA services availed through Head Office. Revenue denied credit claiming Head Office was not registered as ISD. Tribunal relied on Gujarat HC decision in Dashion Ltd, holding that lack of ISD registration does not automatically disentitle credit when full records are maintained and irregularity is merely procedural. CESTAT concluded appellants correctly availed CENVAT credit on GTA services distributed by Head Office despite absence of ISD registration. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769784 CESTAT Chandigarh allowed the appeal regarding CENVAT credit on service tax paid for GTA services availed through Head Office. Revenue denied credit claiming Head Office was not registered as ISD. Tribunal relied on Gujarat HC decision in Dashion Ltd, holding that lack of ISD registration does not automatically disentitle credit when full records are maintained and irregularity is merely procedural. CESTAT concluded appellants correctly availed CENVAT credit on GTA services distributed by Head Office despite absence of ISD registration. Case-Laws Central Excise Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769784