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2015 (10) TMI 1121 - AT - Central ExciseDenial of CENVAT Credit - CENVAT credit on the invoices issued by the Headquarters as ISD distributor as the Cenvatable documents issued by the Service provider are in the name of their Headquarters - Held that:- It is the case of the appellant that no credit of inadmissible Services has been passed on by the ISD to the main appellant and where any such inadmissible credit was taken, the same was reversed. It is observed that the issue revolves around the fact whether Head Office of the main appellant has passed on the service tax credit only with respect to Services utilized in the manufacture of dutiable products. This can be done by the Adjudicating authority by getting the suitable verifications made with respect to service tax credit taken at the Headquarters of the main appellant. In view of the case laws relied upon by the appellant, reversal of inadmissible credit alongwith interest amounts to not taking the credit. - Matter remanded back - Decided in favour of assessee.
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