https://www.taxtmi.com/caselaws?id=773316 CESTAT Kolkata allowed the appeal regarding entitlement to CENVAT Credit based on Input Service Distributor challans. The Tribunal held that ISD challans are valid documents under Rule 9(1) of CENVAT Credit Rules, 2004 and Rule 4(A)(2) of Service Tax Rules, 1994. The court ruled that proceedings should first be initiated against the ISD for any discrepancies before denying credit to the appellant. Since no proceedings were initiated against the ISD and the distribution of credit was undisputed, CENVAT Credit cannot be denied. The impugned orders were set aside. en-us Wed, 04 Jun 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773316 CESTAT Kolkata allowed the appeal regarding entitlement to CENVAT Credit based on Input Service Distributor challans. The Tribunal held that ISD challans are valid documents under Rule 9(1) of CENVAT Credit Rules, 2004 and Rule 4(A)(2) of Service Tax Rules, 1994. The court ruled that proceedings should first be initiated against the ISD for any discrepancies before denying credit to the appellant. Since no proceedings were initiated against the ISD and the distribution of credit was undisputed, CENVAT Credit cannot be denied. The impugned orders were set aside. Case-Laws Central Excise Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773316