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Central Excise - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

CEVAT credit - input service distribution - distributed in ...

Case Laws     Central Excise

June 19, 2019

CEVAT credit - input service distribution - distributed in proportion to the overheads of units - Rule 7 of CCR 2004 during the relevant period (prior to 01.04.12) did not prescribe any formula for distribution of cenvat credit by the ISD and therefore no liability can be fastened on them - demand not sustainable - no extended period of limitation as there is no suppression of facts

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