Input service distributor (ISD) - Void ab initio distributed ...
Central Excise
May 12, 2021
Input service distributor (ISD) - Void ab initio distributed credit - office or establishment of the said manufacturer or not - satisfaction of provisions of Rule 2(m) of Cenvat Credit Rules, 2004 - Since, the revenue has accepted the entitlement of the assessee to avail off the input credit for the assessment periods viz., November 2010 to July 2011 and for a period from August 2011 to December 2011, the revenue cannot be permitted to challenge its correctness. - HC
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