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2018 (8) TMI 12 - AT - Central ExciseCENVAT Credit - credit taken on the basis of documents which are not in their name but in the name of their CHA - credit of the entire amount of freight taken but service tax not paid on insurance amounts. Credit taken on documents issued in the name of CHA - Held that:- It is required to be examined whether the invoices raised in the name of their CHA were actually related to the services rendered for the appellant - matter requires reconsideration. Credit on tax paid on insurance amount - Held that:- There are no invoices to decide whether or not these are related to the provision of inward transportation of their inputs - matter required reconsideration. Appeal allowed by way of remand.
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