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2016 (10) TMI 31 - AT - Central ExciseRecovery of Cenvat credit - Cenvat Credit availed on various input services - input service invoices were in the name of their Head Office, at Mumbai, which was not registered as an Input Service distributor - Held that:- except on the ground that relevant input service invoices were not in the name of their Vapi but in the name of Head Office, and the Head Office was not registered as an Input Service Distributor, the Cenvat Credit availed on such invoices even though the services were utilised in or in relation to the manufacture of excisable goods at their Vapi unit, had been denied. I find that the issue is covered by the decision of Hon’ble Gujarat High Court in the case of CCE Vs Dashion Ltd [2016 (2) TMI 183 - GUJARAT HIGH COURT]. Therefore, in view of the same, the impugned order is set aside. - Decided in favour of appellant
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