2013 (1) TMI 489

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..... lant is not entitled for the credit - Held that:- Following the decision in case of Anant Commodities (P.) Ltd.(2009 (10) TMI 229 - CESTAT, NEW DELHI) that CENVAT Credit cannot be denied to the receiver of duty-paid inputs by the Central Excise authorities having jurisdiction over the input receiver by revising the assessment of duty at supplier's end. In favour of assessee - ST/525/2010 - A/166/ .....

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..... fore, the appellant is not entitled for the credit. In other words, the Revenue is disputing the assessment and collection of tax at the service provider's end over which they have no jurisdiction. 3. The learned AR appearing for the Revenue reiterates the grounds in the appeal memorandum. 4. None appeared on behalf of the respondent. 5. I have carefully considered the submissions. It is wel .....

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