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2014 (3) TMI 630 - AT - Central ExciseAvailment of CENVAT Credit - Cenvat credit on the invoices issued by appellants head office before getting the head office registered under Input Service Distributor - Held that:- head office of the appellant has obtained the ISD registration on 06.12.2005 while the credit was availed by the appellant on the invoices issued dated 20.09.2005 - there is no dispute regarding the receipt of input services at the head office. It is also undisputed that the said services can be distributed by the head office to the various factories and the appellants factory being one of them. It is also undisputed that the appellant is eligible to avail the Cenvat credit of such services which has been received by the head office and distributed to them - Following decision in the case of Jindal Photo Limited [2009 (1) TMI 187 - CESTAT, AHMEDABAD] - Decided in favour of assessee.
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