2026-VIL-1252-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Distribution of ISD Credit - Validity of Cenvat Credit of Service Tax based on distribution through Head Office letters - Respondent claimed credit of service tax on basis of invoices issued by head office and challans issued by head office distributing the credit though not bearing the document name of invoice or challan. The authority denied credit on ground that distribution letters are not valid documents for availing cenvat credit - Whether cenvat credit can be denied merely on procedural lapses when all the required details concerning input service provider, service details and service tax paid are contained in the challans and invoices - HELD - When input services have been received by manufacturing unit under invoices of service providers issued in name of head office, the head office had taken cenvat credit and passed on the same to manufacturing units, the credit to manufacturing unit cannot be denied on procedural grounds if challans alongwith invoices contain all details required to be mentioned in invoices or challans. Such shortcomings constitute procedural lapses which cannot be treated as reason to deny cenvat credit particularly when genuineness of original invoices is not disputed by department – Further, once all the details are recorded and ER-1 returns are relied on for issuing the SCN, the Revenue is precluded from invoking the extended period of limitation. Accordingly even on account of time bar the demand for the extended period would not survive - The demand and penalty is set aside and the appeal is allowed
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