https://www.taxtmi.com/caselaws?id=366098 The Tribunal upheld the impugned order, dismissing the Revenue's appeal regarding the eligibility of input service tax credit for a company with multiple manufacturing units. It was determined that the company, without ISD registration, could avail the entire credit as the invoices were addressed to the respondent unit. The Tribunal emphasized that Rule 7 of CCR, 2004, during the relevant period, used the word "may" and not "shall," indicating that the credit distribution was not mandatory. Therefore, the department's appeal lacked merit, leading to the dismissal of the Revenue's appeal. en-us Thu, 31 May 2018 00:00:00 +0530 Thu, 30 Aug 2018 06:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366098 The Tribunal upheld the impugned order, dismissing the Revenue's appeal regarding the eligibility of input service tax credit for a company with multiple manufacturing units. It was determined that the company, without ISD registration, could avail the entire credit as the invoices were addressed to the respondent unit. The Tribunal emphasized that Rule 7 of CCR, 2004, during the relevant period, used the word "may" and not "shall," indicating that the credit distribution was not mandatory. Therefore, the department's appeal lacked merit, leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366098