https://www.taxtmi.com/caselaws?id=759407 CESTAT Chandigarh dismissed Revenue's appeal regarding wrongful transfer of Cenvat credit by Input Service Distributor (ISD) to respondent. Tribunal held that department lacks jurisdiction to question credit distribution correctness from ISD recipients who avail credit based on invoices. Services like advertisement and market research are used by all units, not exclusively by exempted goods manufacturing units, thus ISD correctly followed Section 7(b) conditions. Extended limitation period inapplicable as no concealment proven. Interest and penalty dismissed as primary demand unsustainable. en-us Fri, 27 Sep 2024 00:00:00 +0530 Mon, 30 Sep 2024 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759407 CESTAT Chandigarh dismissed Revenue's appeal regarding wrongful transfer of Cenvat credit by Input Service Distributor (ISD) to respondent. Tribunal held that department lacks jurisdiction to question credit distribution correctness from ISD recipients who avail credit based on invoices. Services like advertisement and market research are used by all units, not exclusively by exempted goods manufacturing units, thus ISD correctly followed Section 7(b) conditions. Extended limitation period inapplicable as no concealment proven. Interest and penalty dismissed as primary demand unsustainable. Case-Laws Central Excise Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759407