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2018 (3) TMI 839 - AT - Central ExciseCENVAT credit - credit is deniable and the invoices issued by their head office is incorrect as the invoices are issued by the head office who has no input service distributor (ISD) registration certificate - Held that: - identical issue decided in the case of M/s. Doshion Limited Versus Commissioner of Central Excise, Ahmedabad [2012 (10) TMI 952 - CESTAT AHMEDABAD], where it was held that In the absence of any legal requirement to avail credit based on the services received during the relevant time and the procedural irregularity has to be ignored and the demand confirmed has to be set-aside on this ground - appeal allowed - decided in favor of appellant.
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