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2018 (11) TMI 1196 - AT - Central ExciseDistribution of CENVAT Credit - area based exemption - the input service credit eligible / availed by units availing area based exemption were distributed to the appellant unit at Puducherry which according to department is not eligible - Held that:- In the present case, the appellant has availed the credit on ISD invoices distributed by their Head Office. To such availment or utilization of credit by appellant, the proviso to Rule 3(4) does not apply at all - the demand raised alleging that the appellant has violated provisions of Rule 2(l) r/w proviso to Rule 3(4) cannot sustain. CENVAT Credit - input service - membership fee for membership in Bombay Gymkhana Club Ltd. - Held that:- Such membership fee paid by the appellant does not have any nexus with their manufacturing activity - credit not allowed - demand upheld. Appeal allowed in part.
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