Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 7 - AT - Central ExciseCENVAT Credit - input service distribution - denial of credit on the ground that Mumbai office at whose address the invoices raised, were not registered as input service distributor - HELD THAT:- If the service is received even though invoices are addressed to head office or godown, on that count credit cannot be denied. Further, it is observed that the appellant have availed credit up to 30.06.2016 but the Company of the appellant was amalgamated somewhere in March 2016. Therefore, from March 2016 to June 2016, there were more than one factories being operated under the same Company. In this fact, if it is found that if the common service was used by more than one factory then appellant shall be entitled for the Cenvat credit only on pro-rata basis attributed to Dahej factory - However, this aspect has not been examined by the lower authorities. It is also observed that the Commissioner (Appeals) in its order refrained from giving findings as regard admissibility of input service in terms of Rule 2(l) of CCR. There are no option except to remand the matter to the Adjudicating Authority to pass a fresh order, after considering all the issues - appeal allowed by way of remand.
|