Disallowance of ISD distributed credit due to mere technical defects in supplier invoice not justifiable

Tulsyan NEC Ltd. Vs Commissioner of GST and Central Excise (CESTAT Chennai) CESTAT Chennai held that mere technical defects in supplier invoices are not sufficient to disallow ISD distributed credit. Accordingly, impugned order is set aside and appeals are allowed with consequential benefits. Facts- M/s. Tulsyan NEC Ltd. Ambattur are manufacturing re-rolled products of steel and had taken Central Excise Registration. They had their office in the same address, where the office of the assessee (distinct from factory) is located, they have also obtained registration as an Input Service Distribut...