https://www.taxtmi.com/caselaws?id=381778 The Tribunal ruled in favor of the appellant on all grounds. The demand for alleged wrongful allocation of excess cenvat credit by the Input Service Distributor (ISD) to the appellant was deemed unsustainable as no specific formula was mandated for distribution during the relevant period. The Tribunal also held that the Commissioner lacked authority to issue a show cause notice to the appellant regarding actions of the ISD. Additionally, the invocation of the extended period of limitation was contested successfully by the appellant. As a result, the impugned order was set aside, and the appeal was allowed with consequential benefits. en-us Fri, 14 Jun 2019 00:00:00 +0530 Wed, 19 Jun 2019 06:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381778 The Tribunal ruled in favor of the appellant on all grounds. The demand for alleged wrongful allocation of excess cenvat credit by the Input Service Distributor (ISD) to the appellant was deemed unsustainable as no specific formula was mandated for distribution during the relevant period. The Tribunal also held that the Commissioner lacked authority to issue a show cause notice to the appellant regarding actions of the ISD. Additionally, the invocation of the extended period of limitation was contested successfully by the appellant. As a result, the impugned order was set aside, and the appeal was allowed with consequential benefits. Case-Laws Central Excise Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381778