https://www.taxtmi.com/caselaws?id=458545 CESTAT Allahabad allowed the appeal challenging disallowance of excess CENVAT credit distributed by Head Quarter's Input Service Distributor (ISD). The tribunal followed Chennai Bench precedent, finding no wilful suppression by the recipient unit as it had no role in distribution manner. Since the ISD regularly filed returns and paid service tax liability in cash rather than through CENVAT credit, and lower authorities didn't dispute these facts, the disallowance was deemed incorrect. The appeal was allowed based on identical circumstances decided favorably by Chennai Bench. en-us Thu, 14 Mar 2024 00:00:00 +0530 Tue, 05 Nov 2024 19:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458545 CESTAT Allahabad allowed the appeal challenging disallowance of excess CENVAT credit distributed by Head Quarter's Input Service Distributor (ISD). The tribunal followed Chennai Bench precedent, finding no wilful suppression by the recipient unit as it had no role in distribution manner. Since the ISD regularly filed returns and paid service tax liability in cash rather than through CENVAT credit, and lower authorities didn't dispute these facts, the disallowance was deemed incorrect. The appeal was allowed based on identical circumstances decided favorably by Chennai Bench. Case-Laws Central Excise Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458545