https://www.taxtmi.com/caselaws?id=767042 CESTAT Kolkata dismissed Revenue's appeal challenging respondent's CENVAT credit availment. The credit was distributed by Input Service Distributor (ISD) without dispute at ISD level. Following precedent in Tata Steel Limited case, Tribunal held that since CENVAT credit distribution was not disputed at ISD end, it cannot be subsequently challenged at recipient's end. Respondent entitled to retain credit based on invoices issued by ISD, with no reversal required. Revenue's appeal dismissed as impugned orders contained no infirmity. en-us Thu, 27 Feb 2025 00:00:00 +0530 Mon, 10 Mar 2025 08:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767042 CESTAT Kolkata dismissed Revenue's appeal challenging respondent's CENVAT credit availment. The credit was distributed by Input Service Distributor (ISD) without dispute at ISD level. Following precedent in Tata Steel Limited case, Tribunal held that since CENVAT credit distribution was not disputed at ISD end, it cannot be subsequently challenged at recipient's end. Respondent entitled to retain credit based on invoices issued by ISD, with no reversal required. Revenue's appeal dismissed as impugned orders contained no infirmity. Case-Laws Central Excise Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767042