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M/s Gulf Oil Corporation Ltd. Versus Commissioner of Central Excise And Service Tax, Vapi

2016 (2) TMI 679 - CESTAT AHMEDABAD

CENVAT Credit on the basis of invoices which were not in their name - Held that:- As find from the records that the Appellant had taken a definite stand that they have taken credit on the basis of the invoices issued by the ISD. The Appellant also su .....

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sel, that the jurisdictional officer, of recipient of input/input service credit, is not competent to adjudicate ISD invoice over the jurisdictional officer of Input Service Distributor (ISD), who is competent to decide this matter. So, in my conside .....

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g authority. - In view of the above discussion, the impugned order is set aside. The Adjudicating authority is directed to examine as to whether the Appellant availed the credit on the basis of the ISD invoice and thereafter the matter should be .....

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nt facts of the case, in brief, are that the Appellants were engaged in the manufacture of Lubricant Oils, Brake Fluids, Additives and Coolants classifiable under Chapter 27 and 38 of the Schedule to the Central Excise Tariff Act, 1985. The Adjudicat .....

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Adjudication order. 2. The learned Counsel on behalf of the Appellant submits that their head-office is registered as Input Service Distributor. They have availed credit on the basis of the invoice issued by ISD. He drew the attention of the Bench t .....

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in the case of United Phosphorous Limited Vs Commissioner of Central Excise, Surat - 2013 (30) STR 509 (Tri-Ahmd) and Elder Pharmaceuticals Ltd Vs Commissioner of Central Excise, Belapur - 2014 (302) ELT 556 (Tri-Mum). 3. On the other hand, the lear .....

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e authorities below correctly denied the credit. 4. I find from the records that the Appellant had taken a definite stand that they have taken credit on the basis of the invoices issued by the ISD. The Appellant also submitted the ISD invoices before .....

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