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2013 (5) TMI 702 - AT - Central ExciseEligibility for availment of Cenvat credit - ISD - Input Service Distributor - cenvat credit of service tax on the basis of documents issued by Head Office distributing cenvat credit in respect of services availed by the company. - held that:- The issue relating to cenvat credit is covered by the decision of the Honble High Court of Karnataka in the case of ECOF Industries Pvt. Ltd. [2011 (2) TMI 1130 - KARNATAKA HIGH COURT] wherein it has been held that credit could not be denied on the ground that the input services were received in some other units and distribution of input service need not have been made on the basis of receipt or unit of receipt and not restricting of cenvat credit during the time. - decided in favor of assessee.
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