https://www.taxtmi.com/caselaws?id=754154 CESTAT Kolkata allowed the appeal regarding CENVAT credit distribution through ISD invoices. For the period June 2005 to March 2012, the tribunal held that no condition existed requiring credit distribution only when the particular unit used input services, making the department's demand invalid. The tribunal ruled that Kolkata authorities lacked jurisdiction to question CENVAT credit eligibility taken by the Mumbai ISD unit, as jurisdiction lies with officials where ISD returns are filed. For April 2012 to March 2013, conditions under amended Rule 7 were satisfied as credit was taken only for services rendered to the specific unit. en-us Wed, 12 Jun 2024 00:00:00 +0530 Tue, 18 Jun 2024 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754154 CESTAT Kolkata allowed the appeal regarding CENVAT credit distribution through ISD invoices. For the period June 2005 to March 2012, the tribunal held that no condition existed requiring credit distribution only when the particular unit used input services, making the department's demand invalid. The tribunal ruled that Kolkata authorities lacked jurisdiction to question CENVAT credit eligibility taken by the Mumbai ISD unit, as jurisdiction lies with officials where ISD returns are filed. For April 2012 to March 2013, conditions under amended Rule 7 were satisfied as credit was taken only for services rendered to the specific unit. Case-Laws Central Excise Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754154