https://www.taxtmi.com/caselaws?id=760735 CESTAT Ahmedabad allowed the appeal regarding denial of Cenvat Credit distributed by ISD from Head Office to manufacturing unit during April-June 2012. The tribunal held that prior to April 2016 amendment, there was no mandatory requirement for proportionate distribution of input service credit among all units. The appellant could receive entire credit instead of proportional distribution. Additionally, other units had paid more duty than their attributed credit share, creating revenue neutrality. The demand was therefore not sustainable and the impugned order was set aside. en-us Wed, 23 Oct 2024 00:00:00 +0530 Fri, 25 Oct 2024 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760735 CESTAT Ahmedabad allowed the appeal regarding denial of Cenvat Credit distributed by ISD from Head Office to manufacturing unit during April-June 2012. The tribunal held that prior to April 2016 amendment, there was no mandatory requirement for proportionate distribution of input service credit among all units. The appellant could receive entire credit instead of proportional distribution. Additionally, other units had paid more duty than their attributed credit share, creating revenue neutrality. The demand was therefore not sustainable and the impugned order was set aside. Case-Laws Central Excise Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760735