https://www.taxtmi.com/caselaws?id=234152 The Tribunal allowed the appeal, setting aside the previous order, as the appellant was found entitled to cenvat credit of service tax for services distributed by the Head Quarters, which is also registered as an Input Service Distributor. The Tribunal emphasized the importance of proper distribution of credit by an ISD, highlighting that it should not exceed the amount of service tax paid and should not be distributed to units exclusively engaged in exempted goods or services. The Tribunal relied on relevant legal provisions and precedents to support its decision. en-us Fri, 15 Mar 2013 00:00:00 +0530 Thu, 30 May 2013 05:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234152 The Tribunal allowed the appeal, setting aside the previous order, as the appellant was found entitled to cenvat credit of service tax for services distributed by the Head Quarters, which is also registered as an Input Service Distributor. The Tribunal emphasized the importance of proper distribution of credit by an ISD, highlighting that it should not exceed the amount of service tax paid and should not be distributed to units exclusively engaged in exempted goods or services. The Tribunal relied on relevant legal provisions and precedents to support its decision. Case-Laws Central Excise Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234152