Input Service Distributor procedure not to be followed in absence of head office-branch office relation

VAX Paper Chemicals Ltd Vs Commissioner of Central Tax Visakhapatnam (CESTAT Hyderabad) Held that the Hyderabad office is not required to act as an input service distributor (ISD) as there is no head office-branch office basis relation between the Hyderabad office and other offices. Accordingly procedure under Rule 4A of the Services Tax Rules, 1994 not required to be followed. Facts- In the course of audit and scrutiny of records of the appellant it was observed that they had availed “input service” tax credit on the basis of invoices and bank payment vouchers issued in the name of their ...