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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

CENVAT Credit - credit of input services distributed by the ...


ISD CENVAT Credit Self-Assessment Not Mandated; Demand on Credit-Availing Unit Confirmed as Valid.

October 30, 2015

Case Laws     Central Excise     AT

CENVAT Credit - credit of input services distributed by the Input Service Distributor - it cannot be claimed that input service distributor is making self assessment and that self assessment is required to be challenged. No rule provides for assessment/self-assessment by ISD - demand raised on the unit availing credit confirmed - AT

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