Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 1576 - AT - Central ExciseCENVAT credit - transfer of credit - input service distribution - credit distributed by the Appellant from its Wagholi Unit to their Kanhe Unit have been found to be lacking nexus and/or improperly distributed - Held that: - the Commissioner (Appeals) is in error in his observation that there is lack of nexus in the Cenvat Credit taken, which is not made out in the SCN - Even otherwise, the credit was rightly taken in the Waghoii Unit - as none of the restrictions under Rule 7 is attracted, the appellant is entitled to transfer the credit from their Wagholi Unit to their Kanhe Unit - appeal allowed - decided in favor of appellant.
|