CENVAT credit - input services distributor (ISD) - Since there ...
CENVAT Credit Disallowance Overturned Due to Lack of ISD Registration; No Misdistribution Alleged in SCN.
March 15, 2018
Case Laws Central Excise AT
CENVAT credit - input services distributor (ISD) - Since there is no allegation in the SCN as to the manner of distribution of credit as improper, it is not necessary to enter into such discussion - the disallowance of credit for the reason that appellant has not obtained ISD registration is unjustified and requires to be set aside - AT
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