https://www.taxtmi.com/caselaws?id=345604 The Tribunal allowed the appeals, setting aside the order that denied Cenvat credit for input services used in the carton division. It was established that the services were indeed utilized in the carton division following the destruction of the flexible division in 2005. Despite invoicing discrepancies, payments were made from the new head office at the carton division, and a Chartered Accountant's certificate confirmed the service usage. With no contradictory evidence and considering the non-functionality of other units, the Tribunal concluded the services were legitimately used in the carton division, granting the appellant relief. en-us Wed, 19 Jul 2017 00:00:00 +0530 Sat, 02 Sep 2017 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345604 The Tribunal allowed the appeals, setting aside the order that denied Cenvat credit for input services used in the carton division. It was established that the services were indeed utilized in the carton division following the destruction of the flexible division in 2005. Despite invoicing discrepancies, payments were made from the new head office at the carton division, and a Chartered Accountant's certificate confirmed the service usage. With no contradictory evidence and considering the non-functionality of other units, the Tribunal concluded the services were legitimately used in the carton division, granting the appellant relief. Case-Laws Central Excise Wed, 19 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345604