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TMI Blog2024 (4) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... Admittedly, all the original documents have been produced by the Appellant, before the Adjudicating Authority at a later date. Since the Appellant has clearly claimed that they have only one unit and there was no possibility of taking the Cenvat Credit in different units when the vendor has raised the invoice in the name of head office, there are no reason as to why the said submission was not taken up for consideration by the Adjudicating Authority. The Gujarat High Court in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS DASHION LTD [ 2016 (2) TMI 183 - GUJARAT HIGH COURT] has held that even in the absence of any ISD Challan in such cases, Cenvat Credit cannot be denied. The CBIC Circular No.1063/2/2018-CX dated 16/02//2018 has accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In respect of 27 number of invoices, the registration no. of service tax credit distributor was indicated by the registered office. He submits that as per the provisions of sub-rule (1) of Rule 3 of the Service Tax (Registration of Special Category of Persons) Rules 2005 issued under Notification No.27/2005-ST, Dated -07.06.2005 and sub-rule (2) of Rule 4A of the Rules, 2005, any Input Service Distributor, as in the present case the Registered office of the noticee, with effect from 16.06.2005 is required to obtain service tax registration for the purpose of distributing credit of service tax paid on any input services and also required to issue invoice/bill/challan containing all the information as required. The documents issued by the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which Cenvat Credit has been taken as having not been received, the utilization within the factory is also not disputed. Admittedly, all the original documents have been produced by the Appellant, before the Adjudicating Authority at a later date. Since the Appellant has clearly claimed that they have only one unit and there was no possibility of taking the Cenvat Credit in different units when the vendor has raised the invoice in the name of head office, we do not see any reason as to why the said submission was not taken up for consideration by the Adjudicating Authority. 6. The Gujarat High Court in the case of Commissioner of Central Excise V. Dashion Ltd. has held that even in the absence of any ISD Challan in such cases, Cenvat Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the same has been distributed by the depots by following the procedure of input service distributor as provided in the statute. Thus, denial of CENVAT credit merely on the ground of non-registration/delay registration as ISD is bad in law and not sustainable. 19. In view of the above discussion and by following the decisions cited above, we hold that the credit availed by the Appellant cannot be denied in this case. Substantial benefit cannot be denied on the ground of procedural infractions. Since, credit is held to be admissible the question of demanding interest and imposing penalty does not arise. Accordingly, we hold that the impugned order is not sustainable and we set aside the same. 8. In view of the foregoing, we set aside the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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