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2016 (11) TMI 995 - AT - Central ExciseDenial of CENVAT credit - input service distributor - input service credit distributed by the ISD were availed in a different manufacturing unit i.e. the sister concern of the appellant - Held that: - I find that the appellants have availed credit on the strength of an ISD document issued in respect of services availed by their sister unit located at Bangalore - there is no final finding in respect of the disallowance of credit availed in respect of services availed by their sister unit at Banagalore. The said order only states that there are some entries mentioning Bangalore Plant, Insurance policy of other unit which “needs detailed verification”. This cannot be considered as denial of credit and therefore, the argument of learned AR does not hold much force. Reliance placed on the decision of the case of Commissioner of Central Excise, Bangalore-I Commissionerate Versus Ecof Industries (P.) Ltd. [2011 (4) TMI 560 - KARNATAKA HIGH COURT] where similar issue was decided and it was held that the assessee is entitled to distribute the cenvat credit on the input services on its manufacturing unit or other units providing the output services Appeal allowed - decided in favor of appellant.
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