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2021 (9) TMI 4 - AT - Central ExciseValidity of issuance of Input Service Distributors invoice by Parle to its contract manufacturing unit - the contract manufacturing is carried out in terms of N/N. 36/2011-CE (NT) dated 26.6.2011 - HELD THAT:- The Hon’ble Larger Bench in the case of M/S. KRISHNA FOOD PRODUCTS, M/S. MARIAMMA R. IYER, M/S. PARLE BISCUITS PVT LTD. VERSUS THE ADDITIONAL COMMISSIONER OF CGST & C. EX [2021 (5) TMI 906 - CESTAT NEW DELHI] has decided the said question in conformity in favour of the assessee by holding that the Parle Biscuit Products Ltd. was justified in distributing the credit on input services attributable to excisable products on pro rata basis proportionate to the turn over of each unit between the manufacturing plant of Parle Biscuits and its other manufacturing units. Appeal allowed - decided in favor of appellant.
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