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2019 (2) TMI 1416 - AT - Central ExciseCENVAT credit - distribution of credit by the Head Office - Head Office is registered as an ISD - credit denied on the ground that - Held that:- The rejection of credit is only for the reason of technical defects in the invoices. There is no dispute with regard to the services consumed - The argument of the ld. consultant that as per proviso to Rule 9(2), the AC / DC ought to have verified the accounts of the assessee when there are technical defects in the invoices is correct. The impugned order is modified to the extent of setting aside the penalty only without disturbing the disallowance of credit or the interest thereon - appeal allowed in part.
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