CENVAT Credit on ISD invoice issued without obtaining ISD registration available

Unifrax India Ltd Vs C.C.E. & S.T.-Bhavnagar (CESTAT Ahmedabad)

CESTAT Ahmedabad held that CENVAT Credit on ISD invoice issued without obtaining ISD registration is allowable as payment of service tax on services received not disputed.

Facts- The issues involved in the present matter is whether the appellant is liable to reverse the CENVAT Credit distributed by its head office prior to its registration as Input Service Distributor and whether the HO (registered as ISD) of the appellant while distr

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