2020 (1) TMI 711 - AT - Central Excise

CENVAT Credit - input services - credit on input Services in respect of Head Office and Corporate Office were allowed to the manufacturing unit by issuing ISD invoices - HELD THAT - The issue is no longer res-Integra as in the appellant s own case in M/S UNIQUE PHARMACEUTICALS LABORATORIES VERSUS C.C.E. S.T., - VADODARA-II 2018 (12) TMI 726 - CESTAT AHMEDABAD and M/S UNIQUE PHARMACEUTICAL LABORATORIES VERSUS C.C.E. S.T. VADODARA-II 2018 (12) TMI 1099 - CESTAT AHMEDABAD . Cenvat Credit on input services distributed by the Head Office has been allowed. Credit allowed - appeal allowed - decided in favor of appellant.

Summary

Issues:
- Cenvat credit on input services for Head Office and Corporate Office

Analysis:
The judgment by the Hon'ble Member (Judicial) Mr. Ramesh Nair addressed the issue of Cenvat credit on input services in relation to the Head Office and Corporate Office. The appellant's counsel, Shri Yogesh Desai, pointed out that the matter was no longer in dispute based on previous judgments. The tribunal had previously ruled in cases such as Unique Pharmaceuticals Laboratories vs. C.C.E. & S.T., Styrolution Abs India Limited vs. Commissioner of Central Excise, Balkrishna Industries Ltd vs. Commissioner of C.Ex., and IP Rings Ltd vs. Commissioner of Central Excise. It was noted that Cenvat credit on input services distributed by the Head Office had been allowed in these cases. The Learned Superintendent, Shri G. Jha, supported the findings of the impugned order.

The tribunal, after considering the submissions made by the appellant's counsel, concluded that the issue was no longer res-integra based on the appellant's own cases in the cited judgments. As a result, the impugned orders were set aside, and the appeals were allowed. The decision was pronounced in the open court by the Hon'ble Member, Mr. Ramesh Nair.