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2018 (12) TMI 1238 - AT - Central ExciseCENVAT Credit - input service distribution - sub-rule (d) of Rule 7 of Cenvat Credit Rule, 2004 - Held that:- Since it is an undisputed fact that the appellant’s head office is situated at Delhi and their factory at Bhiwadi and that head office is designated as Input Service Distributor (ISD), also there is no dispute on availment of cenvat credit at ISD level, it is observed that the services on which cenvat credit is denied are covered by various decisions. The amount of cenvat credit as has been denied by the adjudicating authority merely for want of documents is not sustainable in view of the settled proposition of issue - appeal allowed - decided in favor of appellant.
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