https://www.taxtmi.com/caselaws?id=776301 CESTAT Bangalore held that a 100% EOU operating two units under one license was entitled to cenvat credit on input services despite not registering as an Input Service Distributor under Rule 7 of the Cenvat Credit Rules, 2004. The tribunal found that input services were used in the manufacture of finished and semi-finished goods across both units, establishing sufficient nexus. Denial of credit solely due to non-registration was rejected, relying on HC precedent. Additionally, extended period of limitation was not applicable as there was no suppression of facts; returns were filed timely and transparently. The impugned order denying credit on input services was set aside and the appeals allowed. en-us Thu, 10 Jul 2025 00:00:00 +0530 Wed, 06 Aug 2025 12:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776301 CESTAT Bangalore held that a 100% EOU operating two units under one license was entitled to cenvat credit on input services despite not registering as an Input Service Distributor under Rule 7 of the Cenvat Credit Rules, 2004. The tribunal found that input services were used in the manufacture of finished and semi-finished goods across both units, establishing sufficient nexus. Denial of credit solely due to non-registration was rejected, relying on HC precedent. Additionally, extended period of limitation was not applicable as there was no suppression of facts; returns were filed timely and transparently. The impugned order denying credit on input services was set aside and the appeals allowed. Case-Laws Central Excise Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776301