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2019 (4) TMI 475 - CESTAT NEW DELHIDistribution of CENVAT Credit - whether the appellant a Public Sector Undertaking, has violated the provisions of Rule 7(d) of Cenvat Credit Rules, 2004 by distributing the cenvat credit of their Central Sales office an ISD and also by their Head Office at ISD, wherein 100% of the cenvat credit is transferred to the appellant unit located at Debari based zinc smelter? - revenue neutrality. Held that:- The unit has not done any illegality in distributing more credit to a particular unit, as Rule 7 provides ‘may’ which has been amended subsequently w.e.f. 1.4.2016 to the effect ‘shall’ distribute - on the issue of Revenue neutrality also, the show cause notice is bad in law - appeal allowed - decided in favor of appellant.
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