Cenvat credit admissibility on invoices through intermediary entities led to a difference of opinion and third-member reference.

Cenvat credit on invoices issued through M/s. National Udyog and M/s. Ridhi Sidhi Alloys Pvt. Ltd. was found to be contentious, with the Members recording a difference of opinion on admissibility. As the Members did not reach a common view on whether the credit was legally available, the matter was directed to be placed before the President for reference to a third Member.

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Outcome: The Members recorded a difference of opinion on whether Cenvat credit taken on invoices issued through M/s. National Udyog and M/s. Ridhi Sidhi Alloys Pvt. Ltd. was admissible, and the matter was directed to be placed before the President for reference to a third Member.

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