Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1705 - AT - Service TaxCENVAT Credit - duty paying documents - credit availed on the basis of Advice Transfer Debit (ATD) issued from their head office - Rule 9 of Cenvat Credit Rules, 2004 - HELD THAT:- The issue decided in the case of BHARAT SANCHAR NIGAM LTD. ERODE VERSUS COMMISSIONER OF CENTRAL EXCISE, SALEM [2013 (12) TMI 742 - CESTAT CHENNAI] where it was held that considering the commercial practice which was necessary for efficient procuring the equipment in question, this procedural lapse cannot be considered as a reason to deny Cenvat credit involved - credit allowed - appeal allowed - decided in favor of appellant.
|