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TMI Blog2017 (2) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... ributor - Held that: - the issue is covered by the decision of Hon’ble Gujarat High Court in the case of Dashion Ltd [2016 (2) TMI 183 - GUJARAT HIGH COURT], where it was held that when it was found that full records were maintained and the irregularity, if at all, was procedural and when it was further found that the records were available for the Revenue to verify the correctness, the Tribunal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on various input services. Alleging that since the input service invoices were in the name of their Head Office, at Mumbai, which was not registered as an Input Service distributor, a show cause notice was issued on 13.10.2011 for recovery of the credit availed at their factory with the proposal for penalty. On adjudication, the demand was confirmed alongwith equal amount of penalty. Aggrieved by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e denied to them. In support, the Ld Advocate referred to the decision of the Hon ble Gujarat High Court in the case of CCE Vs Dashion Ltd - 2016(41) STR. 884 (Guj.) 5. The Ld AR for the Revenue reiterated the findings of the Ld Commissioner (Appeal). 6. I find that except on the ground that relevant input service invoices were not in the name of their factory at Vadodara, but in the nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) of Rule 3 further required any provider of taxable service whose aggregate value of taxable service exceeds certain limit to make an application for registration within the time prescribed. However, there is nothing in the said Rules of 2005 or in the Rules of 2004 which would automatically and without any additional reasons disentitle an input service distributor from availing Cenvat credit un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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