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2023 (3) TMI 640 - AT - Service Tax
CENVAT Credit - input services - contravention of Rule 4A(2) of Service Tax Rules, 1994 read with Rue 9 (1) of the CENVAT Credit Rules, 2004 - it is alleged that the Zonal offices were neither registered as input service distributors nor did the assessee receive the original invoice/bill from the Zonal offices - HELD THAT:- The Ld. Adjudicating authority had categorically found that the Respondents have obtained Central Excise Registration and is a Input Service Distributor. In that circumstances, there are no infirmity in the impugned order. Therefore the same is upheld.
The Appeal filed by the Revenue is dismissed.