2018 (5) TMI 29

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..... - Held that: - the issue is covered by the judgment of the Hon’ble Gujarat High Court in the case of CCE vs Daishon 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 Tribun .....

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..... TA service by their Khambhalia unit. It is alleged that since the appellant did not have centralised Registration nor permission from the Dept. hence they were not eligible to avail such credit of the service tax paid by their other unit. 5. Ld. AR for the revenue reiterated the findings of the Ld. Commissioner (Appeals). 6. I find that the issue is covered by the judgment of the Hon ble Guj .....

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..... easons 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. Particularly 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 Rev .....

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