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2016 (9) TMI 681 - AT - Central ExciseCenvat Credit - input services - motor vehicle insurance, staff insurance policy, et cetera - documents relating to the services availed at other offices and invoices is in the name of the said offices - Held that:- in respect of services received at Dhampur unit but invoice raised on corporate office, Delhi, these are fully allowable as there is on procedural lapse in taking registration as ISD after some delay. So far input services have been received at other units and the invoices are on those units, I hold that credit in respect of these, cannot be taken by the Dhampur Unit and the Commissioner (Appeals) have rightly upheld the disallowance. So far penalty imposed under Rule 15 of CCR is concerned, I find that the issue is fully interpretational and there is no deliberate default and as such the penalty imposed is also set aside. - Decided partly in favor of assessee.
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