https://www.taxtmi.com/caselaws?id=786686 Cenvat credit distributed by an Input Service Distributor before 1 April 2016 was not subject to a mandatory proportional-distribution formula; non-proportionate allocation did not defeat substantive credit entitlement where invoices and receipt of services were undisputed and no revenue loss arose. Extended limitation could not apply where the department knew of the distributed credit and no concealment or mala fide suppression existed. After the amendment, a recipient unit was not required to verify the correctness of credit distributed by the Input Service Distributor, and recovery from that recipient was unsustainable without action against the distributor. The demand and recovery were therefore set aside. en-us Thu, 28 Aug 2025 00:00:00 +0530 Wed, 18 Feb 2026 08:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786686 Cenvat credit distributed by an Input Service Distributor before 1 April 2016 was not subject to a mandatory proportional-distribution formula; non-proportionate allocation did not defeat substantive credit entitlement where invoices and receipt of services were undisputed and no revenue loss arose. Extended limitation could not apply where the department knew of the distributed credit and no concealment or mala fide suppression existed. After the amendment, a recipient unit was not required to verify the correctness of credit distributed by the Input Service Distributor, and recovery from that recipient was unsustainable without action against the distributor. The demand and recovery were therefore set aside. Case-Laws Central Excise Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786686