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Proportionate credits of input services are distributable to contract manufacturing units
Case Law Details
- Case Name
- Shahi Food Product Vs Commissioner of CGST & Central Excise (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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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 un...
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