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2019 (7) TMI 1408 - AT - Central ExciseCENVAT Credit - Input Service Distribution - invoices were addressed to their head office at Hadapsar, Pune, but credit was availed at their Nasik unit - period 2013-2014 - HELD THAT:- The Appellant had instructed the service provider to render the service at their factory at Nasik and also raise bills at their Nasik address. The description of service mentioned in the purchase orders tallies with the services rendered by the service provider as mentioned in the respective invoices addressed to their head office. In these circumstances, there cannot be any doubt that these services had been received at their Nasik unit and utilised in the manufacture of their excisable goods - the Appellants are eligible to avail the credit on the respective input service invoices as the services were used in or in relation to use of the finished goods at Nasik unit. Appeal allowed - decided in favor of appellant.
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