Appellant entitled to avail cenvat credit on input services distributed by ISD (HO_

Nalco Water India Limited Vs Commissioner of CGST & Excise, Howrah (CESTAT Kolkata) Introduction: The case of Nalco Water India Limited versus the Commissioner of CGST & Excise, Howrah, adjudicated by the CESTAT Kolkata, revolves around the distribution of input service credit by an Input Service Distributor (ISD) to the appellant’s manufacturing unit. The dispute primarily centers on the eligibility of various input services for availing cenvat credit under Rule 7 and Rule 9 of the Cenvat Credit Rules, 2004. The Hon’ble CESTAT, Kolkata sets aside orders and allowed appeals. It...