https://www.taxtmi.com/caselaws?id=311043 CESTAT Kolkata allowed the assessee's appeal regarding CENVAT credit on service tax paid through input service distribution. The Revenue argued that the distributor violated Rules 2(l), 7 and 9 of CENVAT Credit Rules, 2004 by distributing credit without being a proper input service distributor. However, the Tribunal followed its earlier decision in a similar case involving the same assessee, holding that services were correctly classified under Business Support Service category and service tax was properly paid and distributed to group companies. The assessee was entitled to CENVAT credit on distributed services. en-us Mon, 25 Sep 2023 00:00:00 +0530 Tue, 05 Dec 2023 07:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311043 CESTAT Kolkata allowed the assessee's appeal regarding CENVAT credit on service tax paid through input service distribution. The Revenue argued that the distributor violated Rules 2(l), 7 and 9 of CENVAT Credit Rules, 2004 by distributing credit without being a proper input service distributor. However, the Tribunal followed its earlier decision in a similar case involving the same assessee, holding that services were correctly classified under Business Support Service category and service tax was properly paid and distributed to group companies. The assessee was entitled to CENVAT credit on distributed services. Case-Laws Central Excise Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311043