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2018 (12) TMI 1017 - CESTAT KOLKATACENVAT Credit - duty paying documents - invoices issued by their registered office as input service distributor - Held that:- The Ld. Chartered Accountant, for the appellant, submits that because of the voluminous nature of the supporting documents, only consolidated statements were furnished, whereas they are in a position to submit invoices issued by the respective service providers in favour of the registered office. The matter needs to be remanded to the Adjudicating Authority for examination of the supporting documents so as to ascertain whether the appellant are eligible for the credit on the invoices issued by their registered office as input service distributor, under Cenvat Credit in January, 2007 - appeal allowed by way of remand.
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