2025-VIL-382-CESTAT-MUM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - CENVAT Credit, Input Service Distributor, Eligibility of CENVAT Credit, Rule 14 of CENVAT Credit Rules, 2004 - Recovery of CENVAT credit availed as an input service distributor (ISD) under rule 7 of CENVAT Credit Rules, 2004 and distributed to the appellant, a manufacturer of 'soft drinks'. The recovery was sought on the grounds of lack of 'nexus' of the 'input service' with the output on which duty liability was discharged under the Central Excise Act, 1944 - Whether the eligibility of the CENVAT credit distributed by the ISD can be scrutinized in the hands of the recipient manufacturer-appellant under the CENVAT Credit Rules, 2004 - HELD - The eligibility of the CENVAT credit taken and distributed by the 'input service distributor (ISD)' under rule 7 of the CENVAT Credit Rules, 2004 cannot be questioned in the hands of the recipient manufacturer-appellant. The Tribunal relied on its earlier decisions in Hindustan Coca-Cola Beverages Pvt Ltd v. Commissioner of CGST & Customs, Goa and Godfrey Philips India Ltd., wherein it was held that the eligibility of the CENVAT credit has to be examined at the end of the 'input service distributor (ISD)' only and the recipient manufacturer is not required to ascertain the eligibility or be cognizant of the source of the credit - The obligation under rule 3(1) of the CENVAT Credit Rules, 2004 cannot be transferred to the recipient of credit under rule 7. Accordingly, the impugned order is set aside and the appeal is allowed
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