Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 679 - AT - Central ExciseCENVAT Credit on the basis of invoices which were not in their name - Held that:- As find from the records that the Appellant had taken a definite stand that they have taken credit on the basis of the invoices issued by the ISD. The Appellant also submitted the ISD invoices before the Tribunal in respect of the demand in question. It is seen that both the authorities below had not examined this issue. It is well settled by the various decisions of the Tribunal, as relied upon by the learned Counsel, that the jurisdictional officer, of recipient of input/input service credit, is not competent to adjudicate ISD invoice over the jurisdictional officer of Input Service Distributor (ISD), who is competent to decide this matter. So, in my considered view, if the Appellant availed the credit on the basis of the invoices issued by the ISD, the Adjudicating authority cannot deny the credit. But, in the present case, there is a factual dispute and it is required to be examined by the Adjudicating authority. In view of the above discussion, the impugned order is set aside. The Adjudicating authority is directed to examine as to whether the Appellant availed the credit on the basis of the ISD invoice and thereafter the matter should be decided in accordance with law.
|