No Jurisdiction for Adjudicating Authority to decide whether availed Cenvat Credit issued by ISD is Incorrect: CESTAT [Read Order]

CESTAT rules that no jurisdiction is vested for Adjudicating authority to decide whether availed cenvat credit issued by ISD is incorrect
By Kalyani B. Nair - On March 30, 2024 12:15 pm - 2 mins read
CESTAT - CESTAT Kolkata - Cenvat Credit - Adjudicating Authority - TAXSCAN

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that no jurisdiction is vested for Adjudicating authority to decide whether availed cenvat credit issued by the Input Service Distributors ( ISD ) is incorrect. For distribution of credit, ISD issued proper invoices in the name of the appellants…

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