2018 (5) TMI 90

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....Misra, Heard both sides. 2. This is an appeal is filed against OIA-VAD-EXCUS-002-APP-638-14-15 dt 08/01/2015 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) VADODARA-I.            3. The issues involved in the present appeal are: whether the appellants are entitled to avail Cenvat Credit of Rs. 7,26,078/- of ....

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....235) ELT.636 (Tri.LB). 5. On the issue of admissibility of credit availed on "input invoices" issued by their head office not registered as ISD, is covered by the judgement of Hon'ble Gujarat High Court in the case of CCE vs. Dashion Ltd. - 2016 (41) STR 884. 6. Ld AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals). 7. I find that on the issue of admissibility of credit....