9911796707
TMI Blog2015 (1) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... third credit of Rs. 6,83,349/- was in respect of CHA service availed. 2. Appellant's submission is that Rule 2(m) of the CENVAT Credit Rules, 2004, allowed the ISD to allocate its credit to its sister units in order to avail the same by them. Regulatory provision for registration of ISD came into force from 7.6.2005 by a set of rules called Service Tax (Registration of Special Category of Persons) Rules, 2005. Prior to that there was no registration provision available for ISDs. Appellant availed the credit allocated to it during the period September 2004 to June 2005. 3. According to appellant, in absence of registration provision as state above the genuine credit allocated cannot be questioned when availed by the appellant for the taxa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the ISD. Similarly, there was no disintegration between the appellant and its head office. There is also no finding that the credit which the appellant availed is not attributable to its manufacturing activity. Therefore, the fact itself makes clear that there was an inextricable link between the service availed and the activity for which such service was availed. There is also nexus between the head office and the appellant. So also the credit is remaining unquestioned as to the genuinity thereof. 8. When substantial law has granted relief, it is only procedural law that has dragged the appellant to the litigation. As a result of which the substantial relief granted by rule making authority, deprived the appellant from its genuine c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve rights and substantial justice. The humanist rule that procedure should be the handmaid, not the mistress, of legal justice compels consideration of vesting a residuary power in Judges to act ex debito justitiae where the tragic sequel otherwise would be wholly inequitable. Justice is the goal of jurisprudence, processual, as much as substantive. No person has a vested right in any course of procedure. He has only the right of prosecution or defence in the manner for the time being by or for the court in which the case is pending, and if, by an Act of Parliament the mode of procedure is altered, he has no other right than to proceed according to the altered mode. A procedural law should not ordinarily be construed as mandatory, the proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
