Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 1158 - CESTAT CHENNAICENVAT credit - input service - sub-contract - services were rendered by other service providers appointed by the CHA - Held that: - If these invoices issued by the service provider can be correlated and matched with the consolidated invoices issued by the CHA substantive benefit of input service credit cannot be denied to the appellant - matter remanded to the original adjudicating authority for the limited purpose of checking whether there is correlation between the invoices issued by the sub-contractors/service providers appointed by the CHA and the consolidated invoices issued by the CHA to the appellant - appeal allowed by way of remand.
|