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2017 (5) TMI 752 - CESTAT KOLKATACENVAT credit - duty paying invoices - denial on the ground that the input service credit availed on the basis of the invoice issued by their Head Office as Input Service Distributor - it is also alleged that the Head Office as ISD had distributed the service tax paid for the activities/services provided to their units other than the actual manufacturing unit of finished excisable goods - Held that: - it is clear that the various input service credit as availed by the appellant are covered within the inclusive part of the definition of Input Service under Rule 2 (l) of CCR, 2004 - the appellant availed on the basis of the Input Service Distributor invoices. The various input services are related to the business of the appellant company. Hence, there is no reason to deny the credit - appeal allowed - decided in favor of appellant.
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