https://www.taxtmi.com/caselaws?id=797042 Cenvat credit on telephone services remains available where invoices are issued in the head office's name, despite the head office not being registered as an Input Service Distributor, if the assessee received and used the services. Non-registration is treated as a procedural irregularity during the relevant period where proportionate credit distribution was not required and the lapse caused neither undue benefit nor revenue loss. Credit cannot be denied solely because the invoices name an unregistered head office. en-us Thu, 13 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797042 Cenvat credit on telephone services remains available where invoices are issued in the head office's name, despite the head office not being registered as an Input Service Distributor, if the assessee received and used the services. Non-registration is treated as a procedural irregularity during the relevant period where proportionate credit distribution was not required and the lapse caused neither undue benefit nor revenue loss. Credit cannot be denied solely because the invoices name an unregistered head office. Case-Laws Central Excise Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797042