Cenvat credit denied due to Head Office's non-registration as Input Service Distributor u/r 9(1)(g).

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....Cenvat credit on input services - invoices issued in favour of the Head Office - denial under Rule 9(1)(g) of Cenvat Credit Rules, 2004 on ground that Head Office of the assessee was not registered during relevant time as Input Service Distributor in terms of Rule 3(1) of Service Tax Rules, 2005 - AT....