https://www.taxtmi.com/caselaws?id=761215 CESTAT Ahmedabad allowed the appeal concerning reversal of excess input service credit distribution. The appellant's Head Office at Thane distributed common input service credit to various units, which the Department claimed was excessive as the Head Office didn't properly proportion credit for output services versus cleared services. The Tribunal followed its earlier decision in the same appellant's case involving Tamil Nadu and Uttar Pradesh units, where similar show cause notices were issued. Relying on precedent from COVESTRO (INDIA) PVT. LTD. case and Chennai Bench decision regarding Tiruchirapalli unit, the Tribunal found no evidence of wilful suppression by the recipient unit. The appellant consistently maintained proper ER-1 return filing and cash payment of service tax liability. The impugned order was set aside as devoid of merit. 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 CESTAT Ahmedabad allowed the appeal concerning reversal of excess input service credit distribution. The appellant's Head Office at Thane distributed common input service credit to various units, which the Department claimed was excessive as the Head Office didn't properly proportion credit for output services versus cleared services. The Tribunal followed its earlier decision in the same appellant's case involving Tamil Nadu and Uttar Pradesh units, where similar show cause notices were issued. Relying on precedent from COVESTRO (INDIA) PVT. LTD. case and Chennai Bench decision regarding Tiruchirapalli unit, the Tribunal found no evidence of wilful suppression by the recipient unit. The appellant consistently maintained proper ER-1 return filing and cash payment of service tax liability. The impugned order was set aside as devoid of merit. Case-Laws Central Excise Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761215