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2016 (12) TMI 270 - AT - Central ExciseITC - non registration of office as input service distributor - Held that: - The appellants have availed credit of service tax paid on banking and financial service and also on service on inward transportation. The issue whether the non-registration of the main unit/appellant is fatal for availing credit is no longer resintegra. The Co-operative Bench of the Tribunal in the case of M/s National Engineering Industries Ltd., [2015 (9) TMI 1076 - CESTAT NEW DELHI] has held that appellant cannot be denied Cenvat Credit availed by them in the absence of registration as input service distributor by the Head Office - CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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