https://www.taxtmi.com/caselaws?id=252716 The Tribunal ruled in favor of the appellant, allowing the appeal with consequential relief. The appellant successfully argued for the admissibility of service tax credit transferred from an EOU unit to a DTA unit under Rule 7 of the CENVAT Credit Rules, 2004. The Tribunal held that the credit distribution was permissible and revenue-neutral, citing legal precedents and CBEC Circulars. Additionally, the Tribunal interpreted Rule 7 to affirm the appellant's entitlement to the Cenvat credit distributed by their head office. The demand confirmation was also deemed barred by limitation, as the appellant had a bona fide belief in availing the credit without any intent to evade duty payment. en-us Wed, 17 Sep 2014 00:00:00 +0530 Tue, 20 Oct 2015 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252716 The Tribunal ruled in favor of the appellant, allowing the appeal with consequential relief. The appellant successfully argued for the admissibility of service tax credit transferred from an EOU unit to a DTA unit under Rule 7 of the CENVAT Credit Rules, 2004. The Tribunal held that the credit distribution was permissible and revenue-neutral, citing legal precedents and CBEC Circulars. Additionally, the Tribunal interpreted Rule 7 to affirm the appellant's entitlement to the Cenvat credit distributed by their head office. The demand confirmation was also deemed barred by limitation, as the appellant had a bona fide belief in availing the credit without any intent to evade duty payment. Case-Laws Central Excise Wed, 17 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252716