https://www.taxtmi.com/caselaws?id=790157 An Input Service Distributor is not a manufacturer or provider of output service, so recovery of alleged inadmissible CENVAT credit could not be initiated against it under Rule 14 of the CENVAT Credit Rules, 2004; the demand on that basis was unsustainable. A show cause notice issued by the Audit Commissioner was also without legal competence because the record showed no authority to issue it and the governing circular vested that power in the Executive Commissioner; the extended period could not be invoked on the same footing. The demands and penalties were therefore set aside, with consequential relief. en-us Thu, 16 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790157 An Input Service Distributor is not a manufacturer or provider of output service, so recovery of alleged inadmissible CENVAT credit could not be initiated against it under Rule 14 of the CENVAT Credit Rules, 2004; the demand on that basis was unsustainable. A show cause notice issued by the Audit Commissioner was also without legal competence because the record showed no authority to issue it and the governing circular vested that power in the Executive Commissioner; the extended period could not be invoked on the same footing. The demands and penalties were therefore set aside, with consequential relief. Case-Laws Central Excise Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790157