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TMI Blog2016 (8) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... ity for verification of original documents – decided in favor of appellant subject to a condition. X X X X Extracts X X X X X X X X Extracts X X X X ..... of Head Office of the Appellant for services received by all the units of the Head Office. In the case of Alarsin vs. Commissioner of Central Excise, Mumbai-I, CESTAT-Mumbai held as follows:- "2. Heard both sides and perused the records. 3. The issue involved in this case is regarding eligibility of CENVAT credit of service tax paid by a Marketing Agency. The appellant has two units one is at Udhna in Gujarat and one in Mumbai. Gujarat Marketing Agency has provided the services of Business Auxiliary Services. For the products manufactured in Gujarat as well as in Mumbai. It is also undisputed that the goods were being manufactured and cleared from Udhana, Gujarat as well as Mumbai. It is the case of the Revenue that service tax paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umbai. I find that when there is no dispute as regards the services received by the appellant for the activity and service tax liability having been discharged by the service provider, omission to take registration as an Input Service Distributor is to be considered as procedure irregularity. The ratio of decision taken by the Bench in the case of Doshion Ltd. (supra) which is in para 5 is reproduced.:- 5. We have considered the submissions made by both sides. We find considerable force in the arguments advanced by the learned counsel. The registered office and Vatva office both are located in the same place and appellant has simply utilised the credit at Vatva instead of distributing it to various units. As submitted by the learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... document was produced before the department. In this regard it is relevant to mention that in the second last para under assessee s submission in Order-in-Original No.33/DC/CE/BPD/2009-10 dated 17.02.2010 during the adjudication proceedings Appellant made a submission that all the original documents mentioned in the proceedings are available at the Headquarters for inspection/review by the department. 7. In view of the above Appeal filed by the Appellant is allowed on merits subject to the condition that the original duty paying document, on the basis of which Service Tax credit was taken, should be produced before the Adjudicating Authority for perusal. For this limited purpose only the case is remanded back to the Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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