https://www.taxtmi.com/caselaws?id=438272 The appeal challenged the order confirming the demand of CENVAT credit by the Adjudicating Authority. The key issue was whether Parle Biscuits was justified in distributing credits on input services to its contract manufacturing units on a pro-rata basis under the CENVAT Rules. A Larger Bench of the Tribunal ruled in favor of the appellant, stating that Parle Biscuits was justified in distributing credits in such a manner. As a result, the order confirming the demand of CENVAT credit was set aside, and the appeal was allowed. en-us Wed, 24 May 2023 00:00:00 +0530 Sat, 27 May 2023 09:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438272 The appeal challenged the order confirming the demand of CENVAT credit by the Adjudicating Authority. The key issue was whether Parle Biscuits was justified in distributing credits on input services to its contract manufacturing units on a pro-rata basis under the CENVAT Rules. A Larger Bench of the Tribunal ruled in favor of the appellant, stating that Parle Biscuits was justified in distributing credits in such a manner. As a result, the order confirming the demand of CENVAT credit was set aside, and the appeal was allowed. Case-Laws Central Excise Wed, 24 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438272