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 (appellant) can be denied on the ground that credit could be distributed by Parle only to its own manufacturing unit under rule 7 o...