Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1345 - AT - Central ExciseDenial of CENVAT Credit - Held that:- CENVAT Credit in dispute have been availed by the appellant on two invoices issued by their registered office as input service distributor. The Commissioner has not accepted the said invoices in allowing the CENVAT credit on the ground that the supporting documents disclosing the details of services received from the service providers had not been enclosed with the respective input service invoices issued by their registered office as input service distributor. The Ld. Chartered Accountant for the applicant submits that because of the voluminous nature of the supporting documents, only consolidated statements were furnished whereas they are in a position to submit invoices issued by the respective service providers in favour of the registered office. In view of the categorical claim of the appellant, in the interest of justice, we are of the view that the matter be remanded to the adjudicating authority for examination of the supporting documents so as to ascertain whether the appellant are eligible on the invoices issued by their registered office as input service distributor availed CENVAT Credit in January, 2007. In the result, the impugned order is set aside - Decided in favour of assessee.
|