https://www.taxtmi.com/caselaws?id=246648 CESTAT Ahmedabad held that service tax credit for services like telephone, security, and insurance used across multiple manufacturing units was admissible without proportional allocation during the relevant period. The failure to register as an Input Service Distributor was deemed a procedural irregularity and did not cause revenue loss, warranting a sympathetic view. Consequently, penalties under section 11AC related to this omission were set aside. However, credit availed on ineligible services without departmental knowledge justified invoking the extended period, and the related demand was upheld. The decision was partly in favor of the assessee. en-us Wed, 31 Oct 2012 00:00:00 +0530 Wed, 13 Aug 2025 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246648 CESTAT Ahmedabad held that service tax credit for services like telephone, security, and insurance used across multiple manufacturing units was admissible without proportional allocation during the relevant period. The failure to register as an Input Service Distributor was deemed a procedural irregularity and did not cause revenue loss, warranting a sympathetic view. Consequently, penalties under section 11AC related to this omission were set aside. However, credit availed on ineligible services without departmental knowledge justified invoking the extended period, and the related demand was upheld. The decision was partly in favor of the assessee. Case-Laws Central Excise Wed, 31 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246648