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2017 (7) TMI 636 - AT - Central ExciseCENVAT credit - input service distributor - it was alleged that the branch sales office (ISD) has not filed proper returns, showing the distribution of cenvat credit to Bhilai Steel Plant - Held that: - Non-filing of the return in the proper format is a procedural lapse, for which the substantive right to distribute the credit and subsequent availment thereof by the manufacturing unit cannot be denied. GTA services - denial on the ground that GTA services were utilized by the appellants for transportation of goods beyond the place of removal - Held that: - the Hon’ble Karnataka High Court in the case of Stanzen Toyotetsu India (P) Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] held that such services availed for workers to reach factory premises in time, has the direct bearing on the manufacturing activity - Since the period involved in this case is prior to the amendment of the definition of input service, the credit taken on rent-a-cab service should also be available to the appellant. Appeal allowed - decided in favor of appellant.
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