https://www.taxtmi.com/caselaws?id=207176 Rule 7 of the Cenvat Credit Rules, 2004 permits an input service distributor to distribute credit so long as the credit does not exceed the service tax paid and is not attributable exclusively to exempted goods or exempted services. The rule does not add a further restriction that the credit may be taken only by the unit where the related product is manufactured. On that interpretation, distributed Cenvat credit could be availed by another unit, and the revenue objection was rejected. The Tribunal's view was upheld because no substantial question of law arose. en-us Fri, 08 Apr 2011 00:00:00 +0530 Fri, 13 Mar 2026 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207176 Rule 7 of the Cenvat Credit Rules, 2004 permits an input service distributor to distribute credit so long as the credit does not exceed the service tax paid and is not attributable exclusively to exempted goods or exempted services. The rule does not add a further restriction that the credit may be taken only by the unit where the related product is manufactured. On that interpretation, distributed Cenvat credit could be availed by another unit, and the revenue objection was rejected. The Tribunal's view was upheld because no substantial question of law arose. Case-Laws Service Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207176