https://www.taxtmi.com/caselaws?id=347515 Cenvat credit distributed by an input service distributor for services used wholly in another unit was admissible up to 31.03.2012, because the then-applicable Rule 7 did not bar such distribution except in limited exempt-unit cases, so the demand for that period was unsustainable. From 01.04.2012 to 30.06.2012, amended Rule 7(c) required credit attributable to services used wholly in a unit to be distributed only to that unit, making distribution to another unit impermissible and the demand sustainable for that period. From 01.07.2012 onwards, Rule 7(d) required pro rata distribution based on turnover, so compliance had to be verified and re-quantified. The penalty was set aside. en-us Thu, 13 Jul 2017 00:00:00 +0530 Wed, 06 Sep 2017 09:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347515 Cenvat credit distributed by an input service distributor for services used wholly in another unit was admissible up to 31.03.2012, because the then-applicable Rule 7 did not bar such distribution except in limited exempt-unit cases, so the demand for that period was unsustainable. From 01.04.2012 to 30.06.2012, amended Rule 7(c) required credit attributable to services used wholly in a unit to be distributed only to that unit, making distribution to another unit impermissible and the demand sustainable for that period. From 01.07.2012 onwards, Rule 7(d) required pro rata distribution based on turnover, so compliance had to be verified and re-quantified. The penalty was set aside. Case-Laws Central Excise Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347515