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TMI Blog2017 (2) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 and requires to be distributed in the manner laid down in Rule 7 ibid - Held that: - reliance was placed in the case of Murugappa Morgan Thermal Ceramics Ltd. Versus Commissioner of Central Excise, Chennai [2016 (6) TMI 313 - CESTAT CHENNAI], where it was held that non-registration as ISD should not deprive the assessee of substantial benefit of credit - matter remanded to the original author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, amount of credits availed on such renting was confirmed along with interest as follows:-. (i) ₹ 2,33,534/- for January 2009 to December 2009 (ii) ₹ 1,08,105/- for January 2010 to June 2010 (iii) ₹ 1,08,105/- for July 2010 to December 2010 2. In adjudication, adjudicating authority also imposed a total penalty of ₹ 6000/-. On appeal, Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in their favour. 4. Ld. A.R on the other hand points out that the appellants are also engaged in trading activities and are registered with the department for the same and hence it is not known as to what proportion of the service is attributable to trading service. 5. Heard both sides and gone through the facts. I note that this very Tribunal has considered the identical issue as pointed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd since this is only a procedural lapse in law, credit cannot be denied. The other aspect with regard to trading of goods should be looked into by the adjudicating authority and for that purpose, I remand the matter back to the adjudicating authority to have a relook into the whole issue. In the event, if it is found that appellant has availed the credit which are used for trading of goods, they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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