CESTAT Ahmedabad allows Cenvat Credit in Single Unit Due to Optional Distribution Rule

Advertisement Piramal Glass Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) The case concerns the eligibility of Cenvat credit on common input services availed by a company operating two manufacturing units, one at Koshamba and the other at Jambusar. The appellant had availed Cenvat credit amounting to ₹81,19,072 during February to March 2013 at its Koshamba unit for common input services used across both units. The department contended that since the services were common to both units, the Koshamba unit was not entitled to claim the entire credit and could only avail proportionate credit...