Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 1205 - AT - Central ExciseCenvat Credit - rejection of CENVAT Credit based on non registration of input service distributor - receipt of input services at head office - Held that:- No findings are given by the adjudicating authority on merits regarding non-admissibility of CENVAT Credit to input services under CENVAT Credit Rules, 2004. Department has not filed any appeal against the said Order-in-Original dated 10/8/2010 passed by Adjudicating authority. Commissioner (Appeals) by bringing the admissibility of Cenvat credit on merits has gone beyond the scope of the appeal filed before him. To that extent appeal filed by the appellant is allowed by setting aside Order-in-Appeal dated 31/3/2014 with consequential relief, if any. - Decided in favor of assessee.
|