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TMI Blog2017 (2) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... irregularity, nonetheless, it is a curable defect. Hence availment of distribution of credit cannot be denied based on interpretation of law - credit allowed. CENVAT credit - GTA services - whether outward transportation, upto the place of removal was not eligible for cenvat credit? - Held that: - the matter is being remanded to original authority for de novo consideration to decide the issue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department has taken a view that such centralized registration cannot be equated with the ISD registration in terms of Rule 2 (m) of and Rule 7 of Cenvat Credit Rules 2004 read with Rule 4A (2) of Service Tax Rules, 1944. 2. The second issue concerns availment of cenvat credit of ₹ 4,80,203/- on the service tax paid on outward freight during the period from 1.8.2001 to 27.3.2012, wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J.-CX. 3.1 In respect of the second issue concerning availment of cenvat credit on outward freight, learned advocate submitted that although the show cause notice and proceedings thereto as well as in their own submissions during the adjudication proceedings, it was presumed that the disputed transportation services were only that related to removal upto customer s premises, however, they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... higher appellate forums, including the one correctly relied upon by learned advocate. Ratio of all these decisions is that such non-registration as ISD is only a procedural irregularity, nonetheless, it is a curable defect. Hence availment of distribution of credit cannot be denied based on interpretation of law. This Bench has also taken identical view in a number of cases, for example, Murug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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