CENVAT Credit Allowed as No Proportionate Distribution Requirement Pre-2012

Sudhir Gansets Ltd Vs Commissioner of C.E & S.T. (CESTAT Ahmedabad) The case concerns the eligibility of CENVAT credit distributed by a head office acting as an Input Service Distributor (ISD) to one manufacturing unit of the appellant company. The appellant is engaged in manufacturing diesel generator sets and operates multiple manufacturing units located in Silvassa, Haryana, and Jammu & Kashmir, with its head office in Gurgaon registered as an ISD. During the relevant period from April 2008 to March 2012, the head office received invoices for input services such as rent and sponsors...