https://www.taxtmi.com/caselaws?id=252595 The Tribunal set aside the impugned order disallowing Cenvat credit wrongly availed and distributed, citing unsustainable reasoning. The order for recovery and penalty was annulled, as recovery from the Input Service Distributor was deemed impermissible under Rule 14 of the Cenvat Credit Rules, 2004. The Tribunal's decision diverged from prior findings, emphasizing the need for recovery from the actual beneficiaries of the credit. The appeal was allowed, waiving the pre-deposit requirement, after a thorough review of the legal provisions and arguments presented by both parties. en-us Tue, 11 Mar 2014 00:00:00 +0530 Wed, 29 Oct 2014 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252595 The Tribunal set aside the impugned order disallowing Cenvat credit wrongly availed and distributed, citing unsustainable reasoning. The order for recovery and penalty was annulled, as recovery from the Input Service Distributor was deemed impermissible under Rule 14 of the Cenvat Credit Rules, 2004. The Tribunal's decision diverged from prior findings, emphasizing the need for recovery from the actual beneficiaries of the credit. The appeal was allowed, waiving the pre-deposit requirement, after a thorough review of the legal provisions and arguments presented by both parties. Case-Laws Service Tax Tue, 11 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252595