https://www.taxtmi.com/caselaws?id=787988 Under the Cenvat Credit Rules, 2004 an input service distributor may consolidate and distribute input service credit across an assessee's units where centralized billing/accounting and centralized registration exist, subject only to rule-based limits (credit not exceeding service tax paid and exclusion for services exclusively used for exempted outputs); accordingly the claimed credits for services used across DTA, 100% EOU and trading units were held allowable. The adjudicating authority's disallowance, demand, penalties and invocation of the extended period for alleged willful availing were found unsustainable and set aside. en-us Thu, 12 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787988 Under the Cenvat Credit Rules, 2004 an input service distributor may consolidate and distribute input service credit across an assessee's units where centralized billing/accounting and centralized registration exist, subject only to rule-based limits (credit not exceeding service tax paid and exclusion for services exclusively used for exempted outputs); accordingly the claimed credits for services used across DTA, 100% EOU and trading units were held allowable. The adjudicating authority's disallowance, demand, penalties and invocation of the extended period for alleged willful availing were found unsustainable and set aside. Case-Laws Central Excise Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787988