Assessee had only one unit. The Department had
denied to assessee to avail CENVAT credit of Service Tax paid on input services
on the ground that invoices were in the name of Head Office which was not
registered as input service distributors. The assesse submits that he has only
one unit and he is relied upon the case of Durferrit
Asea (P.) Ltd. V. CCE. The Tribunal allowing the appeal in favour of
assessee by quoting of above case. Relevant extracts of the aboe order is in
para 5 is as under:
“It is also to be noted that the provisions of Rule 7 can be brought
into play if the appellant wishes to get registered himself as input service
credit distributor. If the appellant is not inclined to do so and if he does not
have more than one manufacturing unit, then there is no conclusion for him to
work under rule 7”.
National Plastic Industries Ltd. V. Commissioner of
Central Excise, Vapi – CESTAT AHMEDABAD BENCH.
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