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2014 (9) TMI 804 - AT - Central ExciseStay application - Denial of CENVAT Credit - Jurisdiction in respect of input services distributor (ISD) - Held that:- Tribunal in a number of cases have held that the Commissioner having jurisdiction of the units receiving the input services credit does not have jurisdiction and it is the Commissioner having jurisdiction over the ISD with whom the ISD is registered has jurisdiction to decide the matter. It is also noted that the Chief Commissioner of Central Excise, Mumbai has also referred this matter to the Central Board of Excise & Customs vide letter dated 24-10-2013 seeking clarification in the matter. In view of the decisions of this Tribunal in this regard, since the jurisdiction itself is in dispute, the applicant has made out a strong case for grant of stay. The other issue relating to the eligibility to the credit can be gone into only once the jurisdiction issue is resolved, which can be done at the time of hearing of the appeal. - Stay granted.
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