https://www.taxtmi.com/caselaws?id=255894 The judgment clarified that the head office, registered as an input service distributor, is entitled to distribute the credit of service tax paid on input services to the manufacturing unit. The appellants' factory was deemed entitled to the credit of service tax paid by the head office, even though the head office was not directly engaged in manufacturing or providing output services. The demand was held to be barred by limitation due to the absence of positive suppression or mis-statement, resulting in the appeal being allowed with consequential relief to the appellants on merits and limitation. en-us Fri, 16 May 2014 00:00:00 +0530 Thu, 29 Jan 2015 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255894 The judgment clarified that the head office, registered as an input service distributor, is entitled to distribute the credit of service tax paid on input services to the manufacturing unit. The appellants' factory was deemed entitled to the credit of service tax paid by the head office, even though the head office was not directly engaged in manufacturing or providing output services. The demand was held to be barred by limitation due to the absence of positive suppression or mis-statement, resulting in the appeal being allowed with consequential relief to the appellants on merits and limitation. Case-Laws Service Tax Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255894