Distribution of Cenvat credit to other units optional till 2016

Commissioner, Central Tax Vs Oerlikon Balzers Coating India P Ltd. (Bombay High Court)

From reading of the Rules 7 of CENVAT Credit Rulesboth pre and post amendment, it would be noticed that both provisions give an option to the assessee concerned whether to distribute input services tax available to it amongst its other manufacturing units which are providing output services. This is evident from the use of word “may distribute the CENVAT credit” is found in Rule 7 both prior and also post 2012. Thus, from the r

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