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2018 (11) TMI 1197 - AT - Central ExciseCENVAT Credit - input services - transportation of consignment - denial of credit on the ground that the input service with regard to transportation of consignment had not been received by the appellant unit and that the input credit documents were in the name of the sister unit - Held that:- This Bench in the above case of M/s. Greaves Cotton Ltd. [2014 (8) TMI 654 - CESTAT CHENNAI] after considering an identical situation and after considering the decisions of various higher fora has held that when two units belong to the same manufacturer and the input service relates to the business of the same assessee, there is no reason to deny input service - credit allowed - appeal allowed - decided in favor of appellant.
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