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2020 (1) TMI 583 - AT - Central ExciseCENVAT Credit - input service distribution - Credit has been denied to the appellant which has been distributed by the Input Service Distributor (ISD) - whether Cenvat Credit can be denied to the appellant who has received the Cenvat Credit on distribution by ISD and the availment of Cenvat Credit has not been disputed at the end of the ISD? - HELD THAT:- The said issue has been examined by this Tribunal in the case of M/S HENKEL ANAND INDIA PVT LTD VERSUS COMMISSIONER OF CE & ST, GURGAON-I [2020 (1) TMI 369 - CESTAT CHANDIGARH] where it was held that Admittedly, the distribution of the Cenvat credit has not been disputed, therefore, the appellant is entitled to avail Cenvat credit on this ground only. The admissibility of Cenvat Credit by the appellant cannot be disputed at this stage - appeal allowed - decided in favor of appellant.
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