CENVAT Credit Allowed Across Units Because Rules Do Not Restrict Common Input Services

Kirloskar Toyota Textile Machinery Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Bangalore) The appeal before the Tribunal concerned the eligibility of the appellant to avail CENVAT credit on common input services used across multiple units, including a Domestic Tariff Area (DTA) unit, a 100% Export Oriented Unit (EOU), and a trading unit, all located within the same premises. The Department alleged that the appellant had wrongly availed credit on input services invoiced to the DTA unit but used commonly for all units, and issued show cause notices covering the period from 2008–09 to 2...