CENVAT credit cannot be denied due to invoice issued in the name of head office having with centralised registration
Court :
CESTAT, Chennai
Brief :
The CESTAT, Chennai in M/s. Godrej & Boyce Mfg. Co. Ltd. v. Commissioner of GST & Central Excise [Excise Appeal No. 40047 of 2019& 40072 of 2021 dated January 27, 2022] set aside the order of the Revenue Department rejecting the CENVAT credit of the assessee. Held that, CENVAT credit cannot be denied due to the reason that the invoices were issued in the name of head offices with centralised registration. The purpose of taking centralized registration is to help the manufacturer for availment of credit as well as distribution of credit.
Citation :
Excise Appeal No. 40047 of 2019& 40072 of 2021 dated January 27, 2022
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Bimal Jain
Published in Excise
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