https://www.taxtmi.com/caselaws?id=350208 CENVAT credit on input services used at job-work units of the same assessee was treated as admissible where the units functioned as extended units under a centralized accounting system. The units were operationally integrated, movements of materials were supported by delivery challans and material gate passes, credit was taken by the main unit in ER-1 returns, and common financial statements and consolidated income-tax returns were maintained. Since the arrangement was disclosed to the department and the services were eligible input services, credit could not be denied merely because use occurred at the job-work units. en-us Thu, 05 Oct 2017 00:00:00 +0530 Thu, 02 Nov 2017 07:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350208 CENVAT credit on input services used at job-work units of the same assessee was treated as admissible where the units functioned as extended units under a centralized accounting system. The units were operationally integrated, movements of materials were supported by delivery challans and material gate passes, credit was taken by the main unit in ER-1 returns, and common financial statements and consolidated income-tax returns were maintained. Since the arrangement was disclosed to the department and the services were eligible input services, credit could not be denied merely because use occurred at the job-work units. Case-Laws Central Excise Thu, 05 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350208