Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 489 - AT - Central ExciseDenial of refund claim - refund of accumulated credit - Refund rejected on the ground that some of the services on which the refund claimed are common services and should have been distributed between the E.O.U. and STPI following the concept of ‘input service distributor' - Held that:- credit cannot be denied on the ground that in respect of two units are located in the same premises, there is necessity to take input distributor registration and distribute the credit. - appellant should have taken input distributor registration, is set aside and as regards nexus, the matter is remanded to decide in the light of our decision in the Interim Order (2015 (3) TMI 346 - CESTAT BANGALORE) as well as further decisions on the issue which may be placed before the original authority. - Decided in favour of assessee.
|