https://www.taxtmi.com/caselaws?id=376392 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) order dated 28/02/2018, as there was no irregularity in the appellant's availing of CENVAT Credit for common input services without obtaining a license for input service distribution. The Tribunal found the credit admissible and concluded that the rules did not mandate registration for input service distributor distribution, giving the central unit discretion to distribute or retain the credit. Consequently, the duty demand of Rs. 24,63,410/- against the appellant was set aside. en-us Fri, 22 Feb 2019 00:00:00 +0530 Fri, 08 Mar 2019 08:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376392 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) order dated 28/02/2018, as there was no irregularity in the appellant's availing of CENVAT Credit for common input services without obtaining a license for input service distribution. The Tribunal found the credit admissible and concluded that the rules did not mandate registration for input service distributor distribution, giving the central unit discretion to distribute or retain the credit. Consequently, the duty demand of Rs. 24,63,410/- against the appellant was set aside. Case-Laws Central Excise Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376392