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2019 (6) TMI 825 - AT - Central ExciseCENVAT credit - input services - Security Services - Renting of Immovable Property - CHA Services - Courier Services - denial of credit on the ground that the appellant having not been registered as an Input Service Distributor (ISD), the input Credit was alleged to be ineligible - HELD THAT:- The very same issue came up in the assessee’s own case on an earlier occasion before this Bench LEO PRIMECOMP PVT. LTD., (UNIT-II) VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI-IV [ 2016 (9) TMI 193 - CESTAT CHENNAI ] where the Bench had thought it fit to remand the matter back to the file of the adjudicating authority on the doubt raised by the Ld. Department Representative as to the non-registration of the appellant as an ISD. In the present case, the Revenue has not disputed as to the maintenance of necessary records, but the Credit is denied only because of non-registration of ISD - since this Bench has remanded the matter back to the file of the adjudicating authority in the assessee’s own case, I also deem it proper to remand this matter for fresh adjudication. Appeal allowed in part by way of remand.
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