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2017 (11) TMI 1169 - AT - Central ExciseCENVAT credit - GTA service - whether the appellant is entitle for Cenvat credit on input service distributor's invoice issued by their regional office in respect of GTA service? - Held that: - amended Rule 7 w.e.f. 17-3-2012 vide N/N. 18/12-CE(N.T.) dated 17-3-2012 which is effective from 1-4-2012 as per clause (d) the credit of service tax attributable to service used in more than unit shall be distributed on pro rata basis on the basis of the turnover of the concerned unit to the sum total of the turnover of all the units to which the service related - appellant is entitle only to the extent of credit of service tax attributed to the turnover of their unit. The facts were not verified - the adjudicating authority needs to examine proportionate credit in terms of Rule 7 - appeal allowed by way of remand.
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