https://www.taxtmi.com/caselaws?id=785985 Distribution of CENVAT credit by an Input Service Distributor raises whether recipient units lose credit when invoices are raised at head office; the guidance clarifies that the distribution regime does not mandate branch-level booking and no extra-statutory requirement may be read into the rules. The pre-1 April 2012 scope of the distribution provisions was applied by Revenue beyond its remit, but tribunal precedent has settled the point. Consequence: impugned show cause notices and orders were set aside and the appellants' appeals allowed with consequential relief. en-us Mon, 02 Feb 2026 00:00:00 +0530 Wed, 04 Feb 2026 08:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785985 Distribution of CENVAT credit by an Input Service Distributor raises whether recipient units lose credit when invoices are raised at head office; the guidance clarifies that the distribution regime does not mandate branch-level booking and no extra-statutory requirement may be read into the rules. The pre-1 April 2012 scope of the distribution provisions was applied by Revenue beyond its remit, but tribunal precedent has settled the point. Consequence: impugned show cause notices and orders were set aside and the appellants' appeals allowed with consequential relief. Case-Laws Central Excise Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785985