Procedural irregularity in ISD distribution is revenue neutral & will not effect substantive right of appellant

Maini Precision Products Ltd Vs Commissioner of Central Tax (CESTAT Bangalore) In the present case, the learned Commissioner has confirmed the demand of CENVAT credit on the grounds that the appellant has failed to distribute the credit to its various units regarding common input service. The defence of the appellant that after the implementation of GST with effect from 01.07.2017, the appellants have taken single registration for all the 9 units working in the State of Karnataka in terms of Section 25 of the CGST Act, 2017. Further, I find that the unutilized credit from ER-1 Returns and ST-3...