Recovery of CENVAT Credit against Input Service Distributor u/r 14 of CCR, 2004 unsustainable

ACC Limited Vs Commissioner of GST & Central Excise (CESTAT Mumbai)

CESTAT Mumbai held that Rule 14 of the CENVAT Credit Rules, 2004 (CCR, 2004) can only be made applicable against the manufacturer/service provider or the person who availed the allegedly inadmissible credit and accordingly recovery of CENVAT Credit against Input Service Distributor unsustainable.

Facts- Appellant’s Thane Office was registered as ISD during the Service Tax regime for its several manuf

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