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Central Excise - Highlights / Catch Notes

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CENVAT Credit - input service distribution (ISD) - it is seen ...


CENVAT Credit Distribution via Head Office Complies with Legal Standards; No Breach of Conditions Found.

June 17, 2023

Case Laws     Central Excise     AT

CENVAT Credit - input service distribution (ISD) - it is seen that there is no allegation of the conditions prescribed having been breached in any manner in determination of distribution of credit by ‘input service distributor’ which the head office was. The availment of the entirety of credit, so accrued, at the Peenya facility is not inconsistent with the law. - AT

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