Proportionate credits of input services are distributable to contract manufacturing units

Shahi Food Product Vs Commissioner of CGST & Central Excise (CESTAT Delhi)

CESTAT Delhi held that M/s. Parle Biscuits Pvt. Ltd. can distribute credits on input services attributable to the final product on a pro rata basis proportionate to the turnover between the manufacturing plants of Parle and its contract manufacturing units

Facts- The issue involved is to whether input service credit distributed by M/s. Parle Biscuits Pvt. Ltd. to M/s. Shahi Food Product (appella

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