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TMI Blog2016 (12) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether the credit can be availed if the documents are not addressed to the ISD but to its offices not registered as ISD? - Held that: - I find that the input services received by the respondent are entitled to be taken credit. It is not restricted to the input services received by the respondent at their factory. Input services received by the appellant at its Head Office or other offices are also eligible for credit and the facility of ISD has been granted to facility taking of such credit. Reliance was placed in the decision of the case of Doshion Ltd. [2012 (10) TMI 952 - CESTAT AHMEDABAD], where it was held that The omission to take registration as an Input Service Distributor can at best be considered as procedural irregularity, cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; It can be seen that the services of sales promotion, marketing research ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovider is not vitiated by the nature and/or the contents of the invoices used by the manufacturing unit, it would be tantamount to rendering the ISD-related provisions otiose. The aforesaid provisions made by the legislative authority are special provisions governing the registration and conduct of input service distributors. Such provisions must prevail over general provisions. By arguing that the CENVAT credit on BOFS cannot be denied to the manufacturing unit by reason of defects of documents, the learned counsel was virtually invoking the general provisions. At the risk of repetition, I must say that the special provisions prevail over the general provisions and should be given full effect to. He also relied on the decision of Mark ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received services, should have been registered as ISD. Since they were not registered as ISD, the credit of services received by them cannot be availed as credit. 4.1 The input service is defined as follows: - (1) input service means any service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promoti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The registered office and Vatva office both are located in the same place and appellant has simply utilized the credit at Vatva instead of distributing it to various units. As submitted by the learned counsel, during the relevant period, there was no restriction for utilization of such credit without allocating proportionately to various units. The omission to take registration as an Input Service Distributor can at best be considered as procedural irregularity and in view of the decisions cited, has to be considered sympathetically. Further, it is also noticed that appellant has not got any extra benefit by doing this. In fact from the statement of Shri Chandresh C. Shah, as explained that above Cenvat credit available to them, 20% of se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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