2014 (8) TMI 17

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..... tions and appeals have been filed by the appellants against separate Orders-in-Appeal passed by the first appellate authority, on the same issue in the case of the appellants. 2. Shri S.J. Vyas (Advocate) appearing on behalf of the appellant argued that in all these cases, the first appellate authority has dismissed their appeals for non-compliance. It was his case that the first appellate author .....

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..... allation and erection. So far as not getting headquarters registered as an ISD distributor it was his case that denying credit is not proper in view of following case-laws holding that substantial benefit of CENVAT Credit cannot be denied:-     i) CCE Vapi Vs ITW India Ltd [2010 (17) STR 587 (Tri- Ahmd )]     ii) CCE Vapi Vs DNH Spinners [2009 (244) ELT 65 (Tri- Ahm .....

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..... er passed by this Bench in the case of Aditya Birla Nuvo Ltd (supra) relied upon by the appellant, CENVAT Credit with respect to IPO related services has been held to be admissible. So far as not following of procedure of ISD registration, appellant has relied upon the case laws that substantial benefit cannot be denied on the basis of procedural deficiencies which can be rectified. In view of the .....

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