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2018 (1) TMI 1202 - AT - Central ExciseCENVAT credit - input services - sponsorship service - whether the appellant can avail the proportionate credit in respect of the sponsorship service, which is received for promotion of brand? - Held that: - during the material period April, 2012 to March, 2014, there is no condition that the input service credit can be distributed on proportionate basis. W.e.f. 1.3.2016 by N/N. 13/2016-CE(NT), the provision was brought according to which, if the service was used commonly by all the units then the credit should be distributed to the ratio of turnover of each unit. The similar provision was not available at the material period. There was no restriction for distributing the credit or availing the credit by one unit alone. The distribution of the service of one unit is permissible prior to the amendment - appeal allowed - decided in favor of appellant.
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