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2012 (3) TMI 367 - AT - Central ExciseDenial OF cenvat credit - invoices in respect of services received were in the name of head office and head office distributed the credit without being a registered service distributor allowed its units to enjoy the Cenvat credit - Held that:- Identity of the head office and Smelter unit remained unquestioned. So also the service received by the Debari Smelter unit under invoices showing the head office address remained unquestioned. Only because the invoices carry name of the head office, denial of Cenvat credit shall defeat the object of avoiding cascading affect. No doubt, input service distribution scheme was introduced to enable central agencies to distribute credit available to its units under certain procedures. But at the initial stage of implementation of law, difficulties were experienced because of the Registration procedure and certain technical procedures involved. When the identity of service recipient and provider as well as genuinety of transaction is not in doubt there may not be difficulty to allow Cenvat credit - Decided in favour of assessee.
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