Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 660 - AT - Central ExciseCENVAT credit - ISD - distribution of credit on pro-rata basis - Rule 7 (d) of the CCR 2004 - Extended period of limitation - suppression of facts - Held that: - Rule 7 states that the service distributor may distribute the CENVAT credit in respect of service tax paid on the input service to its manufacturing units subject to certain conditions. If he chooses to distribute: he will have to follow all the conditions laid down therein including clause (d) which mandates that such distribution be done on pro rata basis. The assessee has not violated the CENVAT Credit Rules as they existed during the period by not distributing the credit of service tax for common services between two Units - demand do not sustain - appeal allowed - decided in favor of appellant.
|