https://www.taxtmi.com/caselaws?id=243884 The Tribunal ruled in favor of the applicant, a manufacturer acting as an Input Service Distributor (ISD), regarding the distribution of credit for excise duty payment on services. The Tribunal found that the credit distribution was compliant with the rules, emphasizing the lack of service-wise eligibility assessment by the Commissioner and the continued coverage of certain services under the Cenvat Credit Rules despite an amendment. The Tribunal waived the pre-deposit requirement due to curable defects in ISD invoices and the significant revenue involved, granting an early hearing for efficient resolution. en-us Thu, 09 Jan 2014 00:00:00 +0530 Wed, 12 Feb 2014 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243884 The Tribunal ruled in favor of the applicant, a manufacturer acting as an Input Service Distributor (ISD), regarding the distribution of credit for excise duty payment on services. The Tribunal found that the credit distribution was compliant with the rules, emphasizing the lack of service-wise eligibility assessment by the Commissioner and the continued coverage of certain services under the Cenvat Credit Rules despite an amendment. The Tribunal waived the pre-deposit requirement due to curable defects in ISD invoices and the significant revenue involved, granting an early hearing for efficient resolution. Case-Laws Service Tax Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243884