https://www.taxtmi.com/caselaws?id=762188 CESTAT Kolkata allowed the appeal regarding CENVAT credit distribution of input services from captive mines to manufacturing units through Input Service Distributor invoices. The Tribunal held that since both mines and manufacturing units belonged to the same legal entity engaged in manufacturing dutiable goods, the distribution of credit was legally permissible under CENVAT Credit Rules. The Commissioner's finding that credit distribution violated Rule 7(b) was deemed untenable. The Tribunal relied on its earlier decision in a similar case covering 2016-2017 period. Service tax demands, interest, and penalties were set aside. en-us Thu, 07 Mar 2024 00:00:00 +0530 Wed, 27 Nov 2024 08:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762188 CESTAT Kolkata allowed the appeal regarding CENVAT credit distribution of input services from captive mines to manufacturing units through Input Service Distributor invoices. The Tribunal held that since both mines and manufacturing units belonged to the same legal entity engaged in manufacturing dutiable goods, the distribution of credit was legally permissible under CENVAT Credit Rules. The Commissioner's finding that credit distribution violated Rule 7(b) was deemed untenable. The Tribunal relied on its earlier decision in a similar case covering 2016-2017 period. Service tax demands, interest, and penalties were set aside. Case-Laws Central Excise Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762188