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2012 (11) TMI 377 - CESTAT, NEW DELHICenvat credit – demand and recovery of wrongly taken cenvat credit – alleged that credit has been taken by them on the basis of the documents which are just letters issued by their Head office as input service distributor – Held that:- When certain input services have been received by a manufacturer under the invoices of the service providers issued in the name of the head office, the head office had taken cenvat credit and thereafter passed on the same to its manufacturing units, the cenvat credit to a manufacturing unit cannot be denied even if the same has been passed on by letters and not the document bearing the name ‘invoices’ or ‘challans’ provided and letters or documents issued by the head office contain all the details which are required to be mentioned in the invoices/challans issued by the input service distributor - matter is remanded to the Commissioner for de novo adjudication
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