Recipient Unit Authorities Cannot Question ISD Credit Distribution Accepted by Jurisdictional ISD Authorities

Abbott Healthcare Pvt. Ltd. Vs Union of India & Ors. (Himachal Pradesh High Court) Recipient Unit Authorities Cannot Question ISD Credit Distribution Accepted by Jurisdictional ISD Authorities The petitioner is a leading pharmaceutical MNC. It has its head office at Mumbai. The said office is registered as an “input service distributor”. The ISD distributed credit to the Shimla plant. Similarly; there was a cross charge by Mumbai office to Shimla. The officer at Shimla questioned such credit on the ground that ISD has not correctly distributed the credit. Demand of over Rs.80 crores wi...