https://www.taxtmi.com/caselaws?id=367314 The Tribunal dismissed the Department's appeal, upholding the Commissioner (Appeals) decision on both the time bar issue and the merits of the case related to input service credit distribution. The Tribunal found that the Department's Show Cause Notice was time-barred and that the disputed services were eligible for input credit based on ISD invoices. Additionally, it was determined that M/s. MRF Ltd. did not qualify as an 'input service distributor' under the Cenvat Credit Rules, and therefore, the assessee was entitled to the credit. en-us Tue, 19 Jun 2018 00:00:00 +0530 Wed, 19 Sep 2018 07:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367314 The Tribunal dismissed the Department's appeal, upholding the Commissioner (Appeals) decision on both the time bar issue and the merits of the case related to input service credit distribution. The Tribunal found that the Department's Show Cause Notice was time-barred and that the disputed services were eligible for input credit based on ISD invoices. Additionally, it was determined that M/s. MRF Ltd. did not qualify as an 'input service distributor' under the Cenvat Credit Rules, and therefore, the assessee was entitled to the credit. Case-Laws Central Excise Tue, 19 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367314