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<h1>Gujarat HC ruling: Branch registration not needed for Cenvat credit distribution</h1> <h3>Commissioner Versus Demosha Chemicals Pvt. Ltd.</h3> The Gujarat HC upheld the Commissioner's order, ruling that proper registration of branches is not a prerequisite for distributing Cenvat credit by the ... High Court admitted the appeal against the order of tribunal [2014 (2) TMI 209 - CESTAT AHMEDABAD] - Whether CESTAT committed error in interpreting provisions of Rule 4(4) of Service Tax Rules, 1994 read with Rule 9(1) of Cenvat Credit Rules, 2004 by allowing Cenvat credit distribution to the branches of assessee, though there was no registration of assessee U/s 4(A) under Service Tax Rules, 1994? The Gujarat High Court admitted a tax appeal to consider substantial questions of law regarding the distribution of Cenvat credit by the head office to various units, as per Cenvat Credit Rules and Service Tax Rules. The appeal questions the setting aside of the Commissioner's order by CESTAT and the interpretation of rules allowing credit distribution to branches without proper registration.