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2018 (12) TMI 659 - AT - Central ExciseCENVAT Credit - input services at their head office i.e. place where the factory is also situated - Held that:- Appellant has submitted that before the adjudicating authority they could not produce the relevant evidences in support of their claim that the credit has been availed at their head office wherefrom centralized billing was undertaken even though services were rendered from various other locations - it is prudent to remand the matter back to the adjudicating authority to re-assess the evidences in the light of the claim of the appellant that they had a centralized billing/ accounting system at the places where they have availed the credit on various input services used in or in relation to manufacture of goods taking into consideration the principles of law - appeal allowed by way of remand.
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