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2012 (9) TMI 111 - AT - Central ExciseInput services - CENVAT Credit - the invoices do not bear the name and the address of the service recipient - Held that:- As the appellant has only one factory, wherein manufacturing of final product takes place and on removal Excise duty liability is discharged and these services are utilized for the purpose of the manufacturing activity and in relation to the business of the appellant, the mention of the address of the service receiver as head office of the appellant and not the factory premises is a rectifiable error and could be done so post availment of CENVAT Credit as decided in PAREKH PLAST (INDIA) PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, VAPI [2011 (6) TMI 595 - CESTAT, AHMEDABAD] - in favour of assessee.
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