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2014 (5) TMI 529 - HC - Central ExciseCENVAT Credit - proof of receipt of inputs at premises - proof of existence of premises - Whether the Customs, Excise and Service Tax Appellate Tribunal was right in dismissing the appeal filed by the appellant holding that he is not entitled to Cenvat Credit on the inputs - Held that:- Sale of building is one aspect, but the other question, which is important and relevant, is whether or not the appellant had continued to operate or do business from the said premises during the period in question. The invoices, etc., have to be examined along with the other material and evidence. If the appellant had continued to operate from the premises in question, then a different outcome/result may be possible. It is possible that the appellant had continued to operate from the premises in question for some more time before completely surrendering the possession or stopping the business - M/s. Shree Ganesh industries is a sole proprietorship - Matter remitted back - Decided in favour of assessee.
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