The CESTAT noted that the recipient of the credit was not required to ascertain the eligibility of the credit, and any dispute regarding the admissibility of the credit should be addressed at the level of the ISD
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the recovery demand of Rs. 35.68 lakh in CENVAT credit, which was levied against Hindustan Coca-Cola Beverages Pvt Ltd (HCCBPL). The assessee, HCCBPL, registered as an ‘input service distributor (ISD)’, had distributed the disputed credit to its various units, including the…
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