9911796707
TMI Blog2016 (12) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ut the job work for them being done at their Unit-II. The procedure for registration as Input Service Distributer came into being on 16.06.2005, which is in the middle of the period involved in this case from June 2004 to February 2006. Admittedly, there was nexus between Unit-I and Unit-II. There is no allegation that credit was not admissible. It is merely that the procedure which came into be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Monarch Catalyst Pvt. Ltd., A-94 F-1/2, Phase-I, MIDC, Dombivli (E) (unit-I) have availed Cenvat Credit invoices which are not in their name but are in the name of other unit of the appellants located at Plot No. W-62, MIDC Phase II, Dombivli. The appellants had not taken registration as Input Service Distributors (ISD) under Rule 4(A) of Service Tax Rule, 1994. Unit-II is the job worker for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied upon following case laws in support of her contentions:- (i) Sri Krishan Pharmaceuticals Ltd. Vs. CCE, Cus. S.T., Hyderabad-III - 2015 (40) S.T.R. 1039 (Tri. - Bang.) (ii) Greaves Cotton Ltd. Vs. CCE, Chennai-II IV - 2015 (37) S.T.R. 395 (Tri - Chennai) She also contested the extended period and stated that there was no requirement of law during the given period for declari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he job work for them being done at their Unit-II. The procedure for registration as Input Service Distributer came into being on 16.06.2005, which is in the middle of the period involved in this case from June 2004 to February 2006. Admittedly, there was nexus between Unit-I and Unit-II. There is no allegation that credit was not admissible. It is merely that the procedure which came into being ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
