CESTAT rules in favor of applicant with multiple manufacturing units on input tax credit dispute The Appellate Tribunal CESTAT in New Delhi ruled in favor of the applicant with multiple manufacturing units. The Tribunal found no dispute on the duty ...
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CESTAT rules in favor of applicant with multiple manufacturing units on input tax credit dispute
The Appellate Tribunal CESTAT in New Delhi ruled in favor of the applicant with multiple manufacturing units. The Tribunal found no dispute on the duty paid character of inputs and their proper utilization. It held that providing the corporate office address in the invoice does not justify denying credit to the assessee. The impugned orders were set aside, and the appeals were allowed, providing consequential relief to the applicant.
The Appellate Tribunal CESTAT in New Delhi, with Ms. Archana Wadhwa presiding, ruled in favor of the applicant who had more than one manufacturing unit. The Tribunal found no dispute regarding the duty paid character of the inputs, their receipt in the factory premises, and their utilization in the manufacture of final products. The Tribunal held that giving the corporate office address in the invoice does not justify denying credit available to the assessee. The impugned orders of the authorities below were set aside, and the appeals were allowed with consequential relief to the applicant.
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