https://www.taxtmi.com/caselaws?id=450970 CESTAT Kolkata allowed the appeal regarding CENVAT credit denial. The appellant manufacturing unit received input service credit from their Head Office registered as Input Service Distributor (ISD) under Rule 7 of CENVAT Credit Rules, 2004. The Head Office distributed 54.51% proportionate credit based on clearances. CESTAT held that since no investigation was conducted against the ISD for distributing ineligible credit and the ISD's entitlement to credit was not questioned, recovery from the appellant was improper. The appellant validly availed credit on invoices issued by ISD under Rule 7, making it eligible under Rule 9. The impugned orders were set aside. en-us Fri, 08 Mar 2024 00:00:00 +0530 Sat, 16 Mar 2024 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450970 CESTAT Kolkata allowed the appeal regarding CENVAT credit denial. The appellant manufacturing unit received input service credit from their Head Office registered as Input Service Distributor (ISD) under Rule 7 of CENVAT Credit Rules, 2004. The Head Office distributed 54.51% proportionate credit based on clearances. CESTAT held that since no investigation was conducted against the ISD for distributing ineligible credit and the ISD's entitlement to credit was not questioned, recovery from the appellant was improper. The appellant validly availed credit on invoices issued by ISD under Rule 7, making it eligible under Rule 9. The impugned orders were set aside. Case-Laws Central Excise Fri, 08 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450970