Admissibility of credit can be questioned to Input Service Distributor and not receiver

GP Petroleums Ltd Vs Commissioner of CGST (CESTAT Mumbai) CESTAT Mumbai held that legality or admissibility of credit can only be question to the Input Service Distributor, since at the receiver end no detail would be available regarding the nature of services. Facts- The issue involved herein is about the availment of Service Tax credit by the appellant against the invoices issued by Input Service Distributor (hereinafter referred to as “ISD”). As per case records since in separate proceedings for the period from March, 2013 to April, 2015 the Adjudicating Authority therein vide Order-in-...