https://www.taxtmi.com/caselaws?id=766402 CESTAT Mumbai held that a recipient of distributed CENVAT credit from an Input Service Distributor (ISD) under rule 7 of CENVAT Credit Rules, 2004 cannot be held liable for recovery of credit. The tribunal ruled that responsibility for verifying credit eligibility lies with the ISD, not the recipient. The distributed credit is deemed eligible for utilization under rule 7's mechanism. Recovery proceedings against the appellant were deemed without legal authority as the obligation under rule 3(1) cannot be transferred to credit recipients. Appeal allowed. en-us Mon, 24 Feb 2025 00:00:00 +0530 Mon, 24 Feb 2025 14:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766402 CESTAT Mumbai held that a recipient of distributed CENVAT credit from an Input Service Distributor (ISD) under rule 7 of CENVAT Credit Rules, 2004 cannot be held liable for recovery of credit. The tribunal ruled that responsibility for verifying credit eligibility lies with the ISD, not the recipient. The distributed credit is deemed eligible for utilization under rule 7's mechanism. Recovery proceedings against the appellant were deemed without legal authority as the obligation under rule 3(1) cannot be transferred to credit recipients. Appeal allowed. Case-Laws Central Excise Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766402