Recovery of CENVAT Credit against Input Service Distributor u/r 14 of CCR, 2004 unsustainable

ACC Limited Vs Commissioner of GST & Central Excise (CESTAT Mumbai) CESTAT Mumbai held that Rule 14 of the CENVAT Credit Rules, 2004 (CCR, 2004) can only be made applicable against the manufacturer/service provider or the person who availed the allegedly inadmissible credit and accordingly recovery of CENVAT Credit against Input Service Distributor unsustainable. Facts- Appellant’s Thane Office was registered as ISD during the Service Tax regime for its several manufacturing units located Pan India and it is primarily engaged in manufacturing of Cement and Clinker. Its manufacturing unit...