9911796707
TMI Blog2017 (2) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... Two issues are involved in this dispute. The first issue relates to availment of input service credit of Rs. 15,45,000/- by appellant based on invoices issued by M/s.Forech India Ltd. in their capacity as holder of centralized registration obtained by them. Department has taken a view that such centralized registration cannot be equated with the ISD registration in terms of Rule 2 (m) of and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cenvat credit. He relies upon the ratio of decision of Hon'ble High Court of Gujarat in the case of CCE Vs Dashion Ltd. - 2016 (41) STR 884 (Guj.) and by the Hon'ble High Court of Rajasthan in the case of CCE Jaipur Vs National Engineering Industries Ltd. - 2016-TIOL-922-HC-RAJ.-CX. 3.1 In respect of the second issue concerning availment of cenvat credit on outward freight, learned advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices issued by appellant, the name and address of the service recipient is not mentioned. 5. Heard both sides. The issue of distribution of credit without registration as ISD, particularly before 1.7.2012 when Rule 7 of the Rules was amended, has been considered in a number of decisions of higher appellate forums, including the one correctly relied upon by learned advocate. Rati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of both sides, the matter is being remanded to original authority for de novo consideration to decide the issue in the light of statutory provisions as also as per the ratio of judgement and decisions of higher appellate forums with regard to eligibility of such credits availed on outward transportation. Adjudicating authority shall give sufficient opportunity to appellant to produce all the do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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