Availment of CENVAT Credit of Service Tax Allowable on ISD invoice issued by head office without having ISD registration: CESTAT [Read Order]

By Shabna Rahim - On October 25, 2023 8:30 pm - 2 mins read
Availment - CENVAT Credit - Service Tax - ISD invoice issued - office without - ISD registration-CESTAT-taxascan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the availment of CENVAT credit of service tax allowable on Input Service Distributor (ISD) invoice which was issued by the head office without having any ISD registration.  Unifrax India Ltd, the appellant assessee filed their monthly return and had provided…

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