Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 33 - CESTAT MUMBAICENVAT Credit - credit availed at the end of peripheral unit of the input service distributor - Held that:- Reliance placed in the case of CST, AHMEDABAD VERSUS GODFREY PHILIPS INDIA LTD. [2008 (12) TMI 90 - CESTAT, AHMEDABAD], where it was held that Central Excise officer have jurisdiction over office of input service distributor to decide the dispute regarding eligibility of input service for credit. Thus, it is incumbent upon the ISD to prove the eligibility or otherwise the Service Tax credit, since at the receiver end no detail would be available regarding the nature of services. Also, it cannot be said that only because audit party had found some credit availed as inadmissible, suppression of fact is made out. Further it is not established that appellant had any malafide intention to suppress its duty liability from the department. The legality or admissibility of credit can only be question to the ISD by its jurisdictional authority - appeal allowed - decided in favor of appellant.
|