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2013 (11) TMI 436 - CESTAT BANGALORECenvat credit - Input Service Distributor – Waiver of Pre-deposit - Whether credit taken by their Doddaballapur unit is admissible or not – Revenue was of the view that assessee being not registered as "Input Service Distributor" are not entitled to CENVAT credit in respect of invoices pertaining to period prior to their obtaining registration - Held that:- Following Beico Industries Ltd. vs. CCE, Nasik [2012 (4) TMI 311 - CESTAT, MUMBAI] - Under the rule 7 of CENVAT credit rules there is no bar denying the credit in respect of the invoices of the period prior to date of the registration – requirement of pre-deposit for hearing of the appeal is waived till the disposal – Stay granted.
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