https://www.taxtmi.com/caselaws?id=344664 The Tribunal allowed the appeal of M/s. Ramkrishna Forging Ltd., holding that one unit could avail and utilize service tax credit passed on by the Head Office without a Registration Certificate. The decision aligned with previous rulings emphasizing the entitlement of units to distribute credit as per the Cenvat Credit Rules, despite procedural irregularities. The judgment highlighted that there was no restriction on utilizing Cenvat Credit without allocating proportionately to various units during the relevant period, leading to a revenue-neutral outcome. The Tribunal set aside the disallowance of Cenvat Credit, emphasizing compliance with Rule 7 and supporting the appellant's position. en-us Fri, 21 Apr 2017 00:00:00 +0530 Fri, 22 Sep 2017 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344664 The Tribunal allowed the appeal of M/s. Ramkrishna Forging Ltd., holding that one unit could avail and utilize service tax credit passed on by the Head Office without a Registration Certificate. The decision aligned with previous rulings emphasizing the entitlement of units to distribute credit as per the Cenvat Credit Rules, despite procedural irregularities. The judgment highlighted that there was no restriction on utilizing Cenvat Credit without allocating proportionately to various units during the relevant period, leading to a revenue-neutral outcome. The Tribunal set aside the disallowance of Cenvat Credit, emphasizing compliance with Rule 7 and supporting the appellant's position. Case-Laws Central Excise Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344664