Cenvat Rule 7 amended WEF 01.04.2016 making pro tata distinction mandatory

Commissioner of CGST & Cental Excise Vs Oerlikon Balzars Coating India Pvt. Ltd. (CESTAT Mumbai) Rule 7 was amended with effect from 01.04.2016 making pro tata distinction mandatory; during the period in question; there was no such restriction We share the recent order passed by the Hon’ble CESTAT Mumbai. The assessee is engaged in providing coating services. It has registered office at Pune. The said coating services are providing from various units located across the country. It has an agreement with the foreign principal for receipt of technical know how etc. On payment of technic...