https://www.taxtmi.com/caselaws?id=445829 CESTAT Chennai held that the Puducherry manufacturing unit had proper jurisdiction to face show cause notices for wrongful CENVAT credit availment, despite credits being distributed from Bangalore ISD unit. The tribunal ruled that jurisdiction lies with the unit utilizing credits for duty payment, not the distributing unit. For pre-2011 period, credits were allowed due to wider definition of input services including "activities relating to business." Post-2011 credits were also permitted as department couldn't deny credits for different periods after allowing similar ones. The tribunal found no evidence that trading-related credits were actually distributed to appellant, allowing the appeal. en-us Tue, 14 Nov 2023 00:00:00 +0530 Tue, 21 Nov 2023 08:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445829 CESTAT Chennai held that the Puducherry manufacturing unit had proper jurisdiction to face show cause notices for wrongful CENVAT credit availment, despite credits being distributed from Bangalore ISD unit. The tribunal ruled that jurisdiction lies with the unit utilizing credits for duty payment, not the distributing unit. For pre-2011 period, credits were allowed due to wider definition of input services including "activities relating to business." Post-2011 credits were also permitted as department couldn't deny credits for different periods after allowing similar ones. The tribunal found no evidence that trading-related credits were actually distributed to appellant, allowing the appeal. Case-Laws Central Excise Tue, 14 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445829