https://www.taxtmi.com/caselaws?id=249714 Rule 14 of the CENVAT Credit Rules permits recovery of wrongly taken or utilised credit from the person who actually availed it, so jurisdictional excise authorities may proceed against the unit that received credit through an Input Service Distributor. The distribution mechanism does not shift recovery responsibility away from that unit. Trading was treated as an exempted service only prospectively from 01.04.2011; for the prior period, common input service credit linked to trading and manufacturing was to be apportioned on a turnover basis. On that footing, and absent any financial hardship or strong prima facie case, pre-deposit of the disputed credit was directed. en-us Tue, 24 Jun 2014 00:00:00 +0530 Sat, 17 Jan 2015 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249714 Rule 14 of the CENVAT Credit Rules permits recovery of wrongly taken or utilised credit from the person who actually availed it, so jurisdictional excise authorities may proceed against the unit that received credit through an Input Service Distributor. The distribution mechanism does not shift recovery responsibility away from that unit. Trading was treated as an exempted service only prospectively from 01.04.2011; for the prior period, common input service credit linked to trading and manufacturing was to be apportioned on a turnover basis. On that footing, and absent any financial hardship or strong prima facie case, pre-deposit of the disputed credit was directed. Case-Laws Service Tax Tue, 24 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249714