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TMI Blog2017 (3) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and utilized for their business activity at their head office which was not registered as ISD? - Held that: - The issue is no more res integra and settled by the Hon’ble High Court at Gujarat in Dashion Limited case [2016 (2) TMI 183 - GUJARAT HIGH COURT], laying down the principle that non-registration of the head office as an input service distributor cannot be a factor for denying the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived at their Head Office, in relation to their business activity. Alleging that the service tax paid on services received at their Head office, not registered as Input Service Distributor (ISD), are not admissible to CENVAT credit at their factory premises, a demand notice was issued to them for recovery of the said credit along with interest and proposal for penalty. On adjudication, the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. Ld. A.R. for Revenue reiterates the findings of the ld. Commissioner (Appeals). 5. I find that the only issue needs to be addressed is: whether the appellants are eligible to avail credit at their factory, when the entire input services have been received and utilized for their business activity at their head office which was not registered as ISD. The issue is no more res integra and sett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication 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 unless and until such registration was applied and granted. It was in this background that the Tribunal viewed the requirement as curable. Par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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