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2015 (1) TMI 1086 - AT - Central ExciseDenial of CENVAT Credit - Invoice in the name of branch office - Held that:- In view of the fact that the branch offices have no separate accounting system and their accounts form part of the head office accounts, which is registered as an ISD, I hold that the appellant has rightly availed cenvat credit in respect of the services received at the branch office/regional office and consequently, their distribution in the manufacturing unit is also proper. I further hold that the Revenue has erred in disallowing the credit on misconception of the fact that the invoices are not in the name of the appellant-assessee. In the facts and circumstances, the invoices are found to be in the name of the assessee-company, issued to the branch offices. The payments are accounted at the head office which is registered as an ISD. The availment of credit and the distribution by the head office are legal and proper. Thus the appeal is allowed. The impugned order is set aside. The appellant will be entitled to consequential benefits in accordance with law. - Decided in favour of assessee.
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