https://www.taxtmi.com/caselaws?id=360109 The tribunal set aside the order denying and recovering cenvat credit under Rule 14 against the input service distributor. It was held that Rule 14 applies to those wrongly availing credit, not distributors. As the distributor did not utilize the credit but distributed it to manufacturing units, any denial of credit should target the units that used it. Relying on precedent, the tribunal concluded the demand against the distributor was legally unsustainable, emphasizing the difference between credit availing entities and distributors. The appeals were allowed, highlighting the incorrect application of Rule 14 in this case. en-us Fri, 20 Apr 2018 00:00:00 +0530 Thu, 10 May 2018 06:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360109 The tribunal set aside the order denying and recovering cenvat credit under Rule 14 against the input service distributor. It was held that Rule 14 applies to those wrongly availing credit, not distributors. As the distributor did not utilize the credit but distributed it to manufacturing units, any denial of credit should target the units that used it. Relying on precedent, the tribunal concluded the demand against the distributor was legally unsustainable, emphasizing the difference between credit availing entities and distributors. The appeals were allowed, highlighting the incorrect application of Rule 14 in this case. Case-Laws Service Tax Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360109