CESTAT rules that no jurisdiction is vested for Adjudicating authority to decide whether availed cenvat credit issued by ISD is incorrect
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that no jurisdiction is vested for Adjudicating authority to decide whether availed cenvat credit issued by the Input Service Distributors ( ISD ) is incorrect. For distribution of credit, ISD issued proper invoices in the name of the appellants…
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