2013 (5) TMI 542 - AT - Central Excise

Appellant wins appeal for CENVAT Credit due to invoice error

The Tribunal allowed the appellant's appeal against the denial of CENVAT Credit due to invoices issued in the name of the Head Office instead of the ... Cenvat credit denied - invoices on which the CENVAT Credit was availed were issued in the name of Head Office and not in appellant/assessees factory address - Held that:- Judgment of DNH Spinners [2009 (7) TMI 130 - CESTAT, AHMEDABAD] will cover the issue in favour of the assessee. Therefore, both the lower authorities were in error in not allowing the credit of Service Tax paid by the CHA. The appeal was against Order-in-Appeal No.SA/122/VAPI/2011, where the appellant was denied a CENVAT Credit of Rs.19,549 for invoices issued in the name of the Head Office instead of the factory address. The Tribunal allowed the appeal, stating that the credit can be availed for services rendered in goods export, and the error in the invoices is rectifiable. The lower authorities were found to be in error, and the appellant's appeal was allowed.