CENVAT Credit - distribution of common input services (ISD) - ...

Case Laws Central Excise

February 28, 2023

CENVAT Credit - distribution of common input services (ISD) - Except that in few of the statements by ISD invoices in one of the columns, the credit was distributed by specifying turnover as “quantity based” and in some other it was on “allocation weight”. It is observed in terms of Circular No. 178/4/2004-S.T. dated 11.07.2014 as relied upon by the department, the distribution as per allocation weight is also based on turnover, hence, apparently such distribution is also in compliance of Rule 7(d) of CCR, 2004. - AT

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CENVAT Credit - distribution of common input services (ISD) - ...

Case Laws Central Excise

February 28, 2023

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