TMI Blog2014 (7) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... ation as an Input Service Distributor can at best be considered as procedural irregularity and in view of the decisions cited, has to be considered sympathetically. Further, it is also noticed that appellant has not got any extra benefit by doing this. In fact from the statement of Shri Chandresh C. Shah, as explained that above Cenvat credit available to them, 20% of service tax payable only was paid and balance was paid in cash. In fact, proper distribution would have enabled them to utilize full credit. It would show that the exercise is totally Revenue neutral and no loss has been caused to the Revenue (in fact Revenue has gained). In the absence of any legal requirement to avail credit based on the services received during the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as wrongly availed which has accumulated in the confirmation of the demand of the amount with interest and penalty also has been imposed under Section 11AC of Central Excise Act, 1944. 2. Heard both the sides. Learned counsel for the appellant relies upon the decision in the case of Doshion Ltd.: 2013 (288) E.L.T. 291 (Tri.-Ahmd.) to submit that as held in that case, the credit could have been taken in Unit-1 and therefore, the procedure followed by them was correct. Further, he also submits that credit was taken during the period from April 2008 to March 2009 whereas the show-cause notice was issued on 30.8.2011. In the absence of any motive or intention to suppress or misdeclaration on the part of the assessee to evade payment of tax t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t got any extra benefit by doing this. In fact from the statement of Shri Chandresh C. Shah, as explained that above Cenvat credit available to them, 20% of service tax payable only was paid and balance was paid in cash. In fact, proper distribution would have enabled them to utilize full credit. It would show that the exercise is totally Revenue neutral and no loss has been caused to the Revenue (in fact Revenue has gained). In the absence of any legal requirement to avail credit based on the services received during the relevant time and in the light of the decision cited by the learned counsel, the procedural irregularity has to be ignored and the demand confirmed has to be set aside on this ground. In the result, demand for Cenvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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