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TMI Blog2024 (1) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the judgment and order dated 15.11.2022 passed by the Central Excise and Service Tax Appellate Tribunal, Western Zonal Bench, Ahmedabad (for short 'the Tribunal') in Excise Appeal No. 342 of 2012 arising out of OIO-02/ST/SURAT/2012 dated 07.02.2012 passed by the Commissioner of Central Excise, Customs and Service Tax-Surat-II: "a) Whether the order of the Ld. Tribunal is proper in permitting CENVAT credit despite photocopies of invoices not being a valid document as envisaged under rule 9 of CENVAT credit rules, 2004? b) Whether the Ld. Tribunal was right in law in permitting CENVAT credit despite ISD registration not having been obtained prior to seeking to avail CENVAT credit?" 3.1. The brief facts of the case are that the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch Cenvat Credit was obtained by the respondent. During the course of audit, it was observed that the respondent availed the inadmissible credit and accordingly, the show-cause notice dated 20th August, 2009 was issued calling upon the respondent to show cause as to why inadmissible Cenvat Credit of Rs. 1,41,32,634/- should not be denied and recovered with interest and penalty from the respondent. Order-in-Original dated 07.02.2012 passed by the adjudicating authority by which the entire credit was denied and order for recovery thereof, under Rule 14 of the Rules read with proviso to Section 11A(1) of the Central Excise Act, 1944 was passed. 3.5. It was held in the Order-in-Original as under : "a. Photocopy of invoices of various service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. Secondly, without any evidence such serious allegation cannot be accepted. It is further observed that in respect to photocopy of services, the same is not relevant for allowing the credit to the appellant, as the Head omice has distributed the credit to the appellant unit. In this case if there is any objection to be raised, it should be by the Jurisdiction Officer of the Head Office which is not the case here. The appellant submitted that the appellant's Head Office have very much in possession of original invoices, therefore, on this ground the Cenvat Credit cannot be denied as the Head Office of the appellant has transferred the credit to the appellant unit. We also found that the appellant have taken credit in respect of the di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. The Head Office of the appellant have filed the periodic service tax return with the Jurisdiction Service Tax Office disclosing all the details of the credit availed distributed to the various units. On the identical facts and issues, this gets support from the judgments as follows:- * Sri Ram Piston & Rings reported in -2019 (369) E.L.T 631 (All.) * Jai Balaji Industries Ltd. (Unit IV) Vs. Commr. Or C.Ex., Bolpur reported in 2022 (58) G.S.T.L. 361 (Tri.-Kolkata) 6. As regard, the issue of registration it has been settled in various judgments that non-obtaining the ISD registration will not disentitled the assessee from availing the Cenvat credit. The Relevant judgments are as follows:- * Dashion Ltd-2016 (41) S.T.R. 884 (Gij.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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