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2018 (9) TMI 1653 - AT - Central ExciseCENVAT Credit - credit availed on the basis of the invoices issued by their corporate office at Kolkata and their sales branch Mumbai in the capacity as Input Service Distributor - reversal order on the ground that the appellant has not distributed the credit proportionately to all the units. Held that:- The said issue is decided in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS DASHION LTD [2016 (2) TMI 183 - GUJARAT HIGH COURT], where it was held that There is nothing in the said Rules of 2005 or in the Rules of 2004 which would automatically and without any additional reasons dis-entitle an input service distributor from availing Cenvat credit unless and until such registration was applied and granted. Demand do not sustain - appeal allowed - decided in favor of appellant.
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