Input Service Credit when Distributed by ISD, cannot be held Inadmissible on Pretext that such Invoices did not contain Particulars under Rule 4A of CCR: CESTAT [Read Order]

By Kalyani B. Nair - On March 9, 2023 8:30 am - 2 mins read

Input Service Credit - ISD - Pretext - Invoices - CCR - customs - excise - service tax - Taxscan

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that input service credit when distributed by ISD, cannot be held inadmissible on the pretext that such invoices did not contain particulars under Rule 4A of the Cenvat Credit Rules ( CCR ), 2004. M/s. Pricol Limited, Plant-III, the appellant is…

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