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Central Excise - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Cenvat Credit - input services - procedural law deserves to be ...


Cenvat Credit on Input Services is Directory, Not Mandatory: Flexibility Allowed, ISD Registration Not Required for Benefits.

June 8, 2016

Case Laws     Central Excise     AT

Cenvat Credit - input services - procedural law deserves to be construed as directory instead of mandatory for its application. The non-registration as ISD should not deprive the appellant of substantial benefit of credit - AT

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