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2018 (1) TMI 1198 - AT - Central ExciseCENVAT credit - input services (related to export of goods) - ACD collection - Terminal handling Charges collection - documentation charges - fumigation charges - credit has been denied merely alleging that the documents are irregular - Held that: - same issue had come up for analysis in the appellant's own case [2016 (10) TMI 1158 - CESTAT CHENNAI], where the Tribunal had observed that the appellant would be eligible for credit if the invoices issued by sub-contractors can be matched and correlated with the invoices issued by the CHA - the matter requires to be remanded to the adjudicating authority who is directed to verify and check whether there is correlation between the invoices issued by the sub-contractor / service provided appointed by the CHA and the consolidated invoices issued by the CHA to the appellant - appeal allowed by way of remand.
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