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2017 (6) TMI 886 - AT - Service TaxDistribution of CENVAT credit - Input service - technical consultancy fee - denial on account of nexus - Rule 7 of Cenvat Credit Rules - Held that: - the issue involved in the present case is squarely covered in favour of the appellant by the judgments in the case of Commissioner of Central Excise, Bangalore-I Commissionerate Versus Ecof Industries (P.) Ltd. [2011 (4) TMI 560 - KARNATAKA HIGH COURT], where it was held that The finding recorded by the Appellate Authority that the assessee is entitled to take credit only in the unit where the product is manufactured is therefore not the mandate of Rule 7 of the Cenvat Credit Rules - appeal allowed - decided in favor of appellant.
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