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2017 (2) TMI 1062 - AT - Central ExciseCENVAT credit - duty paying documents - denial of credit on the ground that the input service invoices were in the name of their Head Office, at Mumbai, which was not registered as an Input Service distributor - Held that: - the issue is covered by the decision of Hon’ble Gujarat High Court in the case of Dashion Ltd [2016 (2) TMI 183 - GUJARAT HIGH COURT], where it was held that when it was found that full records were maintained and the irregularity, if at all, was procedural and when it was further found that the records were available for the Revenue to verify the correctness, the Tribunal, rightly did not disentitle the assessee from the entire Cenvat credit availed for payment of duty - appeal allowed - decided in favor of appellant.
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