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2016 (11) TMI 41 - CESTAT MUMBAICenvat credit - Input service distributor - Held that: - whether CENVAT credit can be availed by manufacturing unit before the registration of Input Service Distributor is now settled in favour of the appellant by the judgement of Hon'ble High Court of Gujarat in the case of Commissioner of Central Excise v. Dashion Ltd.2016 (2) TMI 183 - GUJARAT HIGH COURT - it was found that full records were maintained and the irregularity, if at all, was procedural and when it was further found that the records were available for the Revenue to verify the correctness, the Tribunal, in our opinion, rightly did not dis-entitle the assessee from the entire Cenvat credit availed for payment of duty - Decided in favor of the assessee.
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