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2018 (5) TMI 777 - CESTAT CHENNAICENVAT credit - input service distribution - Department was of the view that the appellant has not taken input service distributor registration and that appellant ought to have distributed the credit proportionate to the turn-over of the other units - Held that: - The said issue is decided in the case of Dashion Ltd. [2016 (2) TMI 183 - GUJARAT HIGH COURT], where it was held that there is nothing in the Rules of 2005 or in the Rules of 2004 which would automatically and without any additional reasons dis-entitle an input service distributor from availing Cenvat credit unless and until such registration was applied and granted. The decision in Dashion Ltd. has been accepted by the Department vide its Circular dated 16.02.2018 referred by the Ld. Counsel for the appellants. In such an event, the demand cannot sustain. Appeal allowed - decided in favor of appellant.
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