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2017 (12) TMI 1292 - AT - Central ExciseDistribution of CENVAT credit - whether the appellant company have rightly distributed the Cenvat credit availed by the head office with respect to input services like Banking Services, Business Auxiliary Services, CHA, Courier Services, etc.? - Held that: - availment of Cenvat credit in absence of the head office being registered as ISD, there was no illegality in taking the Cenvat credit - as there is only one manufacturing unit, there is no illegality in distributing the credit and/or in availing of credit by the manufacturing unit of the appellant under the facts and circumstances. When there is only one manufacturing unit, the head office exists only for the purpose and support of the manufacturing unit and they are rather one and the same and accordingly all services received at their office are in fact equivalent to services received at the sole manufacturing unit. Appeal allowed - decided in favor of appellant.
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