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2017 (9) TMI 774 - AT - Central Excise100% EOU - CENVAT credit - input services - credit availed before appellant got registration - Held that: - decision in the case of mPortal India Wireless Solutions (P.) Ltd. Versus Commissioner of Service Tax [2011 (9) TMI 450 - KARNATAKA HIGH COURT] relied upon, where it was held that Registration not compulsory - credit allowed. CENVAT credit - credit availed on the basis of photo copies of the invoices - Held that: - Since appellants claim is that they are in a position to produce the original documents on which CENVAT credit was availed, in the interest of the justice, it is fit to remand this issue in respect of availment of CENVAT credit on the photo copy of the invoices, to reconsider the issue after following natural justice - matter on remand. Appeal allowed in part and part matter on remand.
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