https://www.taxtmi.com/caselaws?id=797263 Cenvat credit on input services remains admissible where service-provider invoices are issued to the head office, despite its lack of Input Service Distributor registration, if receipt and accounting of the services can be verified. Rule 9 of the Cenvat Credit Rules, 2004 permits verification notwithstanding defects in invoice particulars. During the relevant period, no requirement mandated proportionate distribution of credit through a registered Input Service Distributor. Absence of such registration was therefore a procedural irregularity where it produced no unintended credit benefit or revenue loss, making denial of credit solely on that basis unsustainable. en-us Fri, 14 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797263 Cenvat credit on input services remains admissible where service-provider invoices are issued to the head office, despite its lack of Input Service Distributor registration, if receipt and accounting of the services can be verified. Rule 9 of the Cenvat Credit Rules, 2004 permits verification notwithstanding defects in invoice particulars. During the relevant period, no requirement mandated proportionate distribution of credit through a registered Input Service Distributor. Absence of such registration was therefore a procedural irregularity where it produced no unintended credit benefit or revenue loss, making denial of credit solely on that basis unsustainable. Case-Laws Central Excise Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797263