https://www.taxtmi.com/caselaws?id=794120 Cenvat credit on service tax paid under reverse charge was held admissible on the strength of GAR-7 challans issued under centralized registration, because the input services were received only by one unit and the invoices stood in that unit's name. Rule 9(1)(e) treated the challans as valid credit documents, and the Input Service Distributor route was held inapplicable since the services were not common to multiple units. The absence of ISD distribution was a procedural defect that could not defeat otherwise admissible credit. en-us Tue, 30 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794120 Cenvat credit on service tax paid under reverse charge was held admissible on the strength of GAR-7 challans issued under centralized registration, because the input services were received only by one unit and the invoices stood in that unit's name. Rule 9(1)(e) treated the challans as valid credit documents, and the Input Service Distributor route was held inapplicable since the services were not common to multiple units. The absence of ISD distribution was a procedural defect that could not defeat otherwise admissible credit. Case-Laws Central Excise Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794120