https://www.taxtmi.com/caselaws?id=345055 The Tribunal held that the demand on the appellant, acting as an input service distributor, for recovery of wrongly taken CENVAT credit was not legally sustainable. Referring to Rule 14 of Cenvat Credit Rules and relevant precedents, the Tribunal determined that the recovery should be from the manufacturer or service provider, not the distributor. As the distributor had not availed the credit themselves but merely distributed it, Rule 14 was deemed inapplicable. Consequently, the impugned order was set aside, and the appeals were allowed in favor of the appellant. en-us Mon, 29 May 2017 00:00:00 +0530 Thu, 06 Jul 2017 08:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345055 The Tribunal held that the demand on the appellant, acting as an input service distributor, for recovery of wrongly taken CENVAT credit was not legally sustainable. Referring to Rule 14 of Cenvat Credit Rules and relevant precedents, the Tribunal determined that the recovery should be from the manufacturer or service provider, not the distributor. As the distributor had not availed the credit themselves but merely distributed it, Rule 14 was deemed inapplicable. Consequently, the impugned order was set aside, and the appeals were allowed in favor of the appellant. Case-Laws Service Tax Mon, 29 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345055