https://www.taxtmi.com/caselaws?id=203057 CENVAT credit of input services may be distributed across different units of the same assessee without any requirement of proportionate utilisation by each unit. The Tribunal held that the CENVAT Credit Rules, 2004 do not restrict the amount of credit that may be so distributed, and the department cannot impose a proportional-use condition. It also followed its earlier decision that such distribution is permissible so long as the overall credit does not exceed the service tax paid and the credit does not relate to exempted goods or services. The departmental restriction was therefore unsustainable. en-us Thu, 09 Dec 2010 00:00:00 +0530 Tue, 03 May 2011 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203057 CENVAT credit of input services may be distributed across different units of the same assessee without any requirement of proportionate utilisation by each unit. The Tribunal held that the CENVAT Credit Rules, 2004 do not restrict the amount of credit that may be so distributed, and the department cannot impose a proportional-use condition. It also followed its earlier decision that such distribution is permissible so long as the overall credit does not exceed the service tax paid and the credit does not relate to exempted goods or services. The departmental restriction was therefore unsustainable. Case-Laws Service Tax Thu, 09 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203057