https://www.taxtmi.com/caselaws?id=464679 CESTAT KOLKATA - AT allowed the appeal and set aside the impugned order, holding that the appellant's captive mines and the manufacturing unit form one legal entity engaged in manufacture of dutiable goods; accordingly, distribution of CENVAT credit by the mines as an Input Service Distributor under Rule 7(b) of the CENVAT Credit Rules, 2004 is permissible. The Tribunal found the distribution of credit by the appellant to be in accordance with law and upheld the validity of the CENVAT credit distribution. en-us Thu, 18 Jul 2024 00:00:00 +0530 Mon, 10 Nov 2025 19:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464679 CESTAT KOLKATA - AT allowed the appeal and set aside the impugned order, holding that the appellant's captive mines and the manufacturing unit form one legal entity engaged in manufacture of dutiable goods; accordingly, distribution of CENVAT credit by the mines as an Input Service Distributor under Rule 7(b) of the CENVAT Credit Rules, 2004 is permissible. The Tribunal found the distribution of credit by the appellant to be in accordance with law and upheld the validity of the CENVAT credit distribution. Case-Laws Service Tax Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464679