Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 808 - AT - Central ExciseCENVAT credit - Department was of the view that the credit on various services is not eligible as the services were rendered at various other places for which the corporate office had made payments - Held that: - When the corporate office of he appellant has taken input service distributor registration, the distribution of credit on ISD invoices is in accordance with law. Intention of having ISD registration is for distribution of credit when there are more than one unit. All the activities relating to the business of the assessees would qualify as input services - The services involves would sufficiently qualify as activities relating to the business of the manufacturer. Appeal allowed - decided in favor of appellant.
|