https://www.taxtmi.com/caselaws?id=762886 CESTAT Kolkata allowed the appeal regarding denial of CENVAT credit for input services allegedly not received by the manufacturing unit. The Tribunal held that proceedings were unsustainable due to lack of jurisdiction, referencing its earlier decision in appellant's own case for similar period. The Tribunal found that appellant had properly availed CENVAT credit on invoices issued by Input Service Distributor Head Office without any challenge at that level. The confirmed demand was set aside as the issue was no longer res integra, having been previously settled in appellant's favor. en-us Wed, 04 Dec 2024 00:00:00 +0530 Mon, 09 Dec 2024 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762886 CESTAT Kolkata allowed the appeal regarding denial of CENVAT credit for input services allegedly not received by the manufacturing unit. The Tribunal held that proceedings were unsustainable due to lack of jurisdiction, referencing its earlier decision in appellant's own case for similar period. The Tribunal found that appellant had properly availed CENVAT credit on invoices issued by Input Service Distributor Head Office without any challenge at that level. The confirmed demand was set aside as the issue was no longer res integra, having been previously settled in appellant's favor. Case-Laws Central Excise Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762886