CENVAT Credit Demand Set Aside Due to Absence of Suppression & Time-Barred Notices

India Cements Limited Vs Commissioner of Central Tax (CESTAT Hyderabad) The case involves three appeals filed by different units of the same company engaged in the manufacture of cement and clinker, concerning denial of CENVAT credit distributed through Input Service Distributor (ISD) challans. The dispute relates to the period from August 2012 to March 2017. During audit conducted in December 2013, the department observed that service tax credit distributed by the corporate and regional offices was allocated in three ways: plant-specific, turnover-based, and quantity-based. The department obj...