Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1455 - AT - Central ExciseCENVAT credit - input service distributor - denial on the ground that ISD could avail credit only in respect of input services received at its own address - Held that: - I find that the Pune marketing office of the appellant is registered as ISD and it was availing credit of various services availed by marketing office located at Aurangabad, Ahmednagar, Jalgaon, Nasik, Beed etc - It can be seen that sales promotion, marketing research are specifically covered in the inclusive part of the definition of input. In these circumstances, the credit availed by the appellant in the various offices would qualify as input service. Whether the credit can be availed if the documents are not addressed to the ISD but to its offices not registered as ISD? - Held that: - I find that the input services received by the respondent are entitled to be taken credit. It is not restricted to the input services received by the respondent at their factory. Input services received by the appellant at its Head Office or other offices are also eligible for credit and the facility of ISD has been granted to facility taking of such credit. Reliance was placed in the decision of the case of Doshion Ltd. [2012 (10) TMI 952 - CESTAT AHMEDABAD], where it was held that The omission to take registration as an Input Service Distributor can at best be considered as procedural irregularity, credit available. Credit allowed - appeal allowed - decided in favor of appellant.
|