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TMI Blog2016 (12) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... to the submissions made by the Ld. AR and argued that reconciliation of services being used in the appellant's Hooghly unit can be even done now. It was his case that it should be possible to demonstrate before the Adjudicating Authority that service credit taken is only with respect to services utilized in appellant’s Hooghly unit. In the interest of justice the matter is required to be remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort services, port services, inspection services scheme services, export freight services etc. availed by the headquarters of the appellant. That department has taken the objection that cenvat credit taking documents were in the name of headquarter of the appellant, therefore, denied cenvat credit to the appellant. It is the case of the Ld. Consultant that all the services for which cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.- Commr. Of C.Ex. S.T., Daman [2014(34) S.T.R. 758 (Tri.-Ahmd.)]. vii) Bloom Dekor Ltd. -vs.- Commr. Of C.Ex, Ahmedabad [2012(28) S.T.R. 182 (Tri.-Ahmd.)]. viii) M/s. Inox Air Products Ltd. -vs.-Commr. Of C.Ex, Raigad [2015-TIOL-08-CESTAT-MUM]. 3. Sri J.Bose, AC(AR) appearing on behalf of the Revenue argued that appellant could not establish that the services availed, for which servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case records. 5. It is observed from the case laws relied upon by the appellant that in all these case laws it was not disputed that services for which cenvat credit was taken were not utilized in the appellant s premises. In those circumstances, it is a settled proposition that the requirement of getting registered as ISD only a procedural requirement and cannot be made the basis for den ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . This verification can only be done by the Adjudicating Authority during remand proceedings. It is made clear that all the issues have been kept open for the Adjudicating Authority to deliberate upon. Needless to say that an opportunity of personal hearing should be extended to the appellant for explaining their case regarding utilization of services in their Hooghly unit. 6. In view of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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