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2013 (5) TMI 737 - AT - Central ExciseEligibility for availment of Cenvat credit - ISD - Input Service Distributor - Services pertaining to their other units when distributed by the Head Quarters who is also registered as ISD – As per appellant cenvat credit was taken by them on the basis of invoices issued by their head office to Unit-III which was utilized for discharging duty liability on the finished goods. Held that:- Following the judgment of the Karnataka High Court [2011 (2) TMI 1130 - KARNATAKA HIGH COURT] in the case of appellant itself, the tribunal in its order [2013 (5) TMI 702 - CESTAT, AHMEDABAD] has held that the appellant cannot be denied the credit on the ground that the input services were received in some other units and during distribution of input services credit was given to another unit of the appellant. Therefore, the appeal filed by the appellant is allowed. - Decided in favor of assessee.
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