9911796707
TMI Blog2016 (7) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit on merits has gone beyond the scope of the appeal filed before him. To that extent appeal filed by the appellant is allowed by setting aside Order-in-Appeal dated 31/3/2014 with consequential relief, if any. - Decided in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... under the bonafide belief that credit is admissible. 3. Shri A.Roy, Supdt. (A.R.) appearing on behalf of the Revenue argued that on merits input service credit was not admissible to the appellant under CENVAT Credit Rules, 2002. Regarding non-registration of Head office as ISD distributor, it was argued that appellant cannot take CENVAT credit without registration of head office as ISD. Ld. A.R. thus strongly defended the order passed by the first appellate authority. 4. Heard both sides and perused the case records. Credit of ₹ 9,42,995/- was taken by the appellant on the strength of invoices issued by their head office without being registered as ISD (Input Service Distributor). This fact is not disputed that appellant is having o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tness, the Tribunal, in our opinion, rightly did not disentitle the assessee from the entire Cenvat credit availed for payment of duty. Question No. 1 therefore shall have to be answered in favour of the respondent and against the assessee." 4.1 In view of the above settled Proposition of law , non-registration of Head office as ISD is only a procedural lapse and cannot be made the basis of denying the CENVAT Credit when it is not disputed that services availed were utilized in the only factory of the appellant. 5. So far as non-admissibility of CENVAT Credit on the services availed by the appellant is concerned, it is observed that adjudicating authority has only denied CENVAT Credit of ₹ 9,42,995/- against the appellant on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
