Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 369 - AT - Central ExciseCENVAT Credit - input service distribution - credit has been denied to the appellant which has been distributed by the Input Service Distributor (ISD) - Rule 7 of the Cenvat Credit Rules, 2004 - whether any notice has been issued to the ISD or not? HELD THAT:- The answer came that no notice has been issued to the ISD - In terms of Rule 3 of the Cenvat Credit Rules, 2004, whatever service tax has been paid by the appellant, the appellant is entitled to avail Cenvat credit on that. Admittedly, the distribution of the Cenvat credit has not been disputed, therefore, the appellant is entitled to avail Cenvat credit on this ground only. In the impugned order, the learned Commissioner (Appeals) has made an observation that Parwanoo unit might be availing exemption under Notification No. 50/2003-CE dt. 10.06.2003. The said observation is factually incorrect as the appellant has produced ER-1 Returns for their Parwanoo unit before me, wherein it has been shown that the appellant is paying duty on their manufactured products. There are no merit in the impugned order, the same is set aside - Appeal allowed - decided in favor of appellant.
|