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2020 (4) TMI 72 - AT - Central ExciseCENVAT Credit - input services - GTA service - Manpower service - legal service received by the appellant - period January, 2016 to September, 2016 - HELD THAT:- The appellant company admittedly is having only one factory and their Head Office is located at Delhi, having a common registration under centralised registration scheme. There is no question involved of distribution and thus, the appellant is not required to be registered as an ISD for its Head Office - Admittedly, services of GTA and Manpower Supply Agency Service have been received only for the sake of accounting at Head Office, there can be no disallowance. In view of the common registration number under the centralised registration scheme, the impugned order is not maintainable and also suffers from mistake of facts and mistake of law. Appeal allowed - decided in favor of appellant.
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