https://www.taxtmi.com/caselaws?id=761215 CENVAT credit distributed by a head office as an input service distributor could not be disallowed at the recipient unit's end where the arrangement formed part of the service tax credit mechanism, the dispute was revenue neutral, and no independent role or mismatch was shown against the recipient. The Tribunal also held that the extended period could not be invoked because wilful suppression and intent to evade tax were not proved, and the department was already aware of the credit distribution pattern through audit. The credit demand was therefore unsustainable on merits and time-barred. en-us Wed, 23 Oct 2024 00:00:00 +0530 Wed, 06 Nov 2024 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761215 CENVAT credit distributed by a head office as an input service distributor could not be disallowed at the recipient unit's end where the arrangement formed part of the service tax credit mechanism, the dispute was revenue neutral, and no independent role or mismatch was shown against the recipient. The Tribunal also held that the extended period could not be invoked because wilful suppression and intent to evade tax were not proved, and the department was already aware of the credit distribution pattern through audit. The credit demand was therefore unsustainable on merits and time-barred. Case-Laws Central Excise Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761215