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2017 (2) TMI 15 - AT - Central ExciseCENVAT credit - inputs services availed by the appellant for rent paid in respect of their head office - denial on the ground that the head office has not been registered as Input Service Distributor (ISD) as defined under Rule 2 (m) of the Cenvat Credit Rules, 2004 and requires to be distributed in the manner laid down in Rule 7 ibid - Held that: - reliance was placed in the case of Murugappa Morgan Thermal Ceramics Ltd. Versus Commissioner of Central Excise, Chennai [2016 (6) TMI 313 - CESTAT CHENNAI], where it was held that non-registration as ISD should not deprive the assessee of substantial benefit of credit - matter remanded to the original authority for de novo consideration - appeal allowed by way of remand.
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