TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellate Tribunal grants cenvat credit for service tax paid by Input Service Distributor</h1> <h3>M/s Unique Pharmaceutical Laboratories Unique Chemicals Versus C.C.E. Bharuch</h3> M/s Unique Pharmaceutical Laboratories Unique Chemicals Versus C.C.E. Bharuch - TMI Issues: Denial of cenvat credit on service tax paid and distributed by Head Office as Input Service Distributor (ISD).The judgment by the Appellate Tribunal CESTAT AHMEDABAD addressed four appeals against the denial of cenvat credit to the appellant for service tax paid and distributed by the Head Office as ISD. Despite the absence of representation from the appellants, the issue was considered due to its narrow scope. The core issue revolved around the availing of cenvat credit by the appellants based on invoices issued by the Head Office as an ISD for renting immovable property not used in manufacturing activities. The Revenue contended that such credit was impermissible. However, the Tribunal noted that similar issues had been previously decided in favor of allowing cenvat credit to the manufacturing unit. Citing a precedent case, the Tribunal held that the impugned orders should be set aside, allowing the appeals and granting cenvat credit to the appellant based on the ISD invoices. The judgment emphasized consistency with previous decisions and upheld the appellant's right to claim cenvat credit in this context.
TaxTMI 