2018 (5) TMI 774

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not registered as ISD - Held that: - Hon’ble Gujarat High Court in the case of CCE vs. Dashion Ltd. [2016 (2) TMI 183 - GUJARAT HIGH COURT] has held that there is nothing in the Rules of 2005 or in the Rules of 2004 which would automatically and without any additional reasons dis-entitle an input service distributor from availing Cenvat credit unless and until such registration was applied and gra .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e was not registered as ISD. The denial stand confirmed by following the Tribunal's decision in the case of M/s. Market Creators Ltd. vs. CCE & ST, Vadodara [2014 (7) TMI 704 - CESTAT Ahmadabad]. 3. However, as against the above decision, the learned advocate appearing for the appellant has brought to my notice a decision of the Hon'ble Gujarat High Court in the case of CCE vs. Dashion Ltd. [201 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X