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2017 (10) TMI 1305 - AT - Central ExciseCENVAT credit - whether the appellant's Bhachau Steel Unit is entitled to Cenvat credit of service tax paid on the GTA service by their Khambhalia Coke Unit, not registered as an Input Service Distributor(ISD)? - Held that: - the issue is covered by the judgement of the Hon'ble Gujarat High Court in Dashion Ltd's case [2016 (2) TMI 183 - GUJARAT HIGH COURT], where it was held that there is nothing in the said Rules of 2005 or in the Rules of 2004 which would automatically and without any additional reasons dis-entitle an input service distributor from availing Cenvat credit unless and until such registration was applied and granted. Also in the Chartered Accountant's Certificate it is categorically stated that the service tax was paid on GTA Service by the Khambhalia coke Unit which had been received and used in their Bhachau Steel Unit, consequently the credit was availed at the Bhachau Steel Unit. Credit allowed - appeal allowed - decided in favor of appellant.
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