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2012 (12) TMI 914 - AT - Central ExciseWaiver of predeposit - Denial of CENVAT Credit - Invocation of extended period of limitation - Held that:- none of the show-cause notices allege misuse of input services by any of the manufacturing units of the company. It is not in dispute that the input services received by the appellant-company under cover of valid invoices issued by the service providers were shared by the four manufacturing units. It is not in dispute that any amount of CENVAT credit in excess of what was mentioned in the relevant invoices was not taken by any of the units. The only irregularity found by the Department is that the Head Office of the company did not have ISD registration and did not issue invoices to the manufacturing units to enable them to avail CENVAT credit - Decided in favour of assessee.
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