CENVAT credit - Credit of EOU availed by its DTA unit - Cursory ...

CENVAT Credit Transfer Allowed Between Manufacturing Premises, Subject to Service Provision Status u/r 12A, Sub Rule 4.

September 27, 2019

Case Laws     Central Excise     AT

CENVAT credit - Credit of EOU availed by its DTA unit - Cursory reading of Sub Rule 4 of Rule 12 A would indicate that Cenvat Credit available with one of registered manufactured premises can be used by other such registered manufactured premises and if the transfer is done from the premises providing taxable service, the other registered premises should also be providing taxable service and not vice versa.

View Source