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TMI Blog2022 (11) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant has not taken Input Service Distributor registration - HELD THAT:- The denial of credit on the ground that appellant has not taken Input Service Distributor registration in respect of Bank charges and Chartered Accountant services cannot sustain - The Hon ble High Court of Gujarat in THE COMMISSIONER OF CENTRAL EXCISE, O/O THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS SERVICE TAX VERSUS M/S. PRICOL LTD. [ 2021 (2) TMI 495 - MADRAS HIGH COURT] has held that there is nothing in statutory rules to disentitle an unregistered input service distributor from availing cenvat credit and that non-taking registration is only a procedural error which is curable. The Department does not dispute the collection of bank charges by the bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR) - For the Respondent ORDER Brief facts of the case are that the appellant is a manufacturer of Bright Bars of the Free cutting steel, Carbon steel and alloy steel and are registered with the Central Excise Department. The appellant-company has several units and the present dispute is with regard to the unit situated in Ambattur Industrial Estate, Chennai. They were availing the facility of cenvat credit on various input services. During the course of audit of accounts, it was noticed that they have availed ineligible credit on Bank charges as well as Chartered Accountant services. Show cause notice was issued proposing to disallow the credit and also to recover the credit to the tune of Rs.16,86,697/- in respect of these servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n debit advices issued by the banking authority in stead of invoices, he submitted that the appellant had provided the statements/ advices obtained from the bank showing the bank charges. The Department has no dispute with regard to bank charges collected from the appellant. Therefore, the credit ought not to have been disallowed. 4. The credit availed on Chartered Accountant services has been denied stating that one of the bills is addressed and intended to the Proprietor Mr.Ashok Ramchand HUF and another is in the name of the other units. It is alleged by that the department that Chartered Accountant services relate to other units as well as the individual and therefore the credit is not eligible. Ld. Counsel adverted to the invoices w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce distributor from availing cenvat credit and that non-taking registration is only a procedural error which is curable. After appreciating the facts and following the said decision, I am of the view that the denial of credit on the ground that appellant has not taken Input Service Distributor registration in respect of Bank charges and Chartered Accountant services cannot sustain and requires to be set aside which I hereby do. 9. The Department does not dispute the collection of bank charges by the bank for the services provided by them. Merely because the credit is availed on bank advice / bank statement the credit cannot be denied unless there is discrepancy in these documents. It is also submitted by the Ld. Counsel that there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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