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2018 (1) TMI 48 - AT - Central ExciseCENVAT credit - adjudicating authority disallowed the cenvat credit availed on the basis of input service distributors invoice on the ground that the input service distributor as well as the appellant have not maintained proper grounds of services availed so as to show the particulars of services availed by or on behalf of the appellants Tarapur Unit while distributing the above service tax meant for credit under cenvat credit amount - Held that: - the credit was taken by the appellant on the invoices issued by their head office who is input service distributor. The provision for description of input service credit is provided u/r 7 of the CCR, 2004 - the credit in input service distributors invoice is available in respect of quantum of service used in the respective units. Appeal allowed - decided in favor of appellant.
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