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2019 (7) TMI 1778 - CESTAT NEW DELHICENVAT Credit - input services - Banking and other Financial Services - credit denied on a new ground that the appellant is not registered as an ISD for availing the cenvat credit at their Head Office - HELD THAT:- Similar issue arose before this Tribunal in appellant’s own case regarding cenvat credit with respect to ‘Banking and other Financial Services’ in M/S SECURE METERS LTD. VERSUS CCE, JAIPUR-II [2017 (5) TMI 44 - CESTAT NEW DELHI], where a coordinate Bench of this Tribunal has held that the appellant have rightly availed the cenvat credit in the similar facts and circumstances, allowing their appeal. Further, the impugned order-in-appeal is also not sustainable as the Commissioner (Appeals) have erred in not taking notice of the admitted fact on record of the Department that the appellant is registered as an ISD, and hence entitled to cenvat credit of common input services. Appeal allowed - decided in favor of appellant.
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