Partial Stay Granted Due to Applicant's Lack of ISD Registration, Hindering CENVAT Credit Extension for Branch Invoices.

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....Cenvat Credit - Applicant had not registered themselves as an ‘input service distributor’ (ISD) – Thus, Prima facie, it is difficult to extend the CENVAT Credit of input service invoices in the name of their Branch Office - stay granted partly - AT....