2015 (12) TMI 215

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..... n the basis of laid down procedure. Once Bank was not registered as ISD, they were not authorized to pass on any credit. Revenue also pointed out that the decision of the Tribunal in the case of Khaitan Electricals Ltd. v. CCE, Kolkata-VI - [2010 (11) TMI 79 - CESTAT, KOLKATA] wherein the depot was not registered as an input service distributor, the appellants were not entitled for credit at Kolka .....

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..... tipulated dates of hearing. 2. In view of above, the matter is taken up for hearing with the assistance of learned DR. 3. I have gone through the Order-in-Appeal No. CHD-EXCUS-000-APP-88-13-14 dated 18-6-2013 passed by Commissioner, Customs Central Excise (Appeals), Chandigarh-I. In para 6 of his order, the Commissioner (Appeals) has analyzed the issue in detail wherein it has been pointed .....

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..... credit could be taken on the basis of laid down procedure. Once Bank was not registered as ISD, they were not authorized to pass on any credit. Revenue also pointed out that the decision of the Tribunal in the case of Khaitan Electricals Ltd. v. CCE, Kolkata-VI - 2011 (21) S.T.R. 184 (Tri.-Kolkata) wherein the depot was not registered as an input service distributor, the appellants were not entitl .....

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