Rejection of input service credit distributed by ISD on pretext that invoice doesn’t contain all particulars unjustified

Pricol Ltd Vs Commissioner of Cemtral Excise (CESTAT Chennai) CESTAT Chennai held that input service credit when distributed by the Input Services Distributor (ISD), cannot be held as inadmissible on the pretext that such invoices did not contain all the particulars as required in terms of Rule 4A of CCR 2004. Facts- M/s. Pricol Limited, Plant-III, the appellant is a registered manufacturer of Oil Pumps and its assemblies falling under Chapter 84 and they were availing Cenvat Credit of duty paid on inputs, capital goods and tax paid on input services and utilizing the same for payment of duty ...