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2021 (4) TMI 604 - HC - Central ExciseCENVAT Credit - Input service distribution - unit exclusively engaged in the manufacture of exempted goods - HELD THAT:- The Division Bench of this Court in 'CCE vs. ECOF Industries Pvt. Ltd' [2011 (2) TMI 1130 - KARNATAKA HIGH COURT] has held that the registered input service distributor is entitled to distribute credit, subject to the conditions mentioned in Rule 7 of Cenvat Credit Rules, 2004. The aforesaid decision which has a bearing on the controversy involved in the appeal has also not been considered. Therefore, the substantial question of law framed in this appeal is answered in favour of the assessee. On perusal of the order passed by the Tribunal, it is evident that the aforesaid order is cryptic and suffers from vice of non-application of mind. The Tribunal has not assigned any reasons in respect of its finding and has merely recorded the conclusions. The matter is remitted to the Tribunal for decision afresh and in accordance with law - Appeal allowed by way of remand.
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