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Central Excise - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

CENVAT Credit - input service - legal services - actual ...


Appellant Entitled to CENVAT Credit for Legal Services; Recalculation Required for Directly Related Services Under Their Name.

September 23, 2021

Case Laws     Central Excise     AT

CENVAT Credit - input service - legal services - actual recipient of services - even though the case was filed in the name of Distiller’s Association of Maharashtra but since the bill was raised in the name of the appellant, appellant is prima facie entitled for Cenvat Credit but only to the extent of portion of services related to the appellant. In this position, the Cenvat Credit attributed to the appellant needs to be re-worked out. Therefore, entire case needs a reconsideration. - AT

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