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2014 (1) TMI 578 - AT - Central ExciseInvoices issued in the name of head office – No distribution of service as Input Service Distributor – Waiver of pre-deposit – Held that:- The services for which the invoices are raised, are the services mostly received in the manufacturing unit and where the credit has been raised and that they have made the payments of such services from the factory account - if the services are received at the factory where the credit is raised and payment is made, mentioning of head office in the service provider’s invoice, being a rectifiable mistake, which can be pardoned – Following Valco Industries Ltd. Versus CCE [2012 (12) TMI 30 - CESTAT, New Delhi] - Prima facie, the appellant has made out a strong prima facie case for the waiver of pre-deposit of amounts – stay granted.
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