TMI Blog2016 (12) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... llant is fatal for availing credit is no longer resintegra. The Co-operative Bench of the Tribunal in the case of M/s National Engineering Industries Ltd., [2015 (9) TMI 1076 - CESTAT NEW DELHI] has held that appellant cannot be denied Cenvat Credit availed by them in the absence of registration as input service distributor by the Head Office - CENVAT credit allowed - appeal allowed - decided in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty and imposed equal amount of penalty. In appeal the Commissioner (Appeals) upheld the same. Hence this appeal. 2. At the time of hearing the Ld. Counsel Sh. Y. Sreenivasa Reddy appearing on behalf of the appellant submitted that the appellant had not distributed credit to the sister units but the only irregularity committed was that the sister units had availed credit on the invoices issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inancial service and also on service on inward transportation. The issue whether the non-registration of the main unit/appellant is fatal for availing credit is no longer resintegra. The Co-operative Bench of the Tribunal in the case of M/s National Engineering Industries Ltd., (supra) as have observed as under: 9. We have gone through the case laws relied upon by the Ld. Counsel for the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Counsel in the case of Demosha Chemicals Pvt. Ltd. (Supra) and Doshion Ltd. (Supra) we hold that appellant has correctly taken Cenvat Credit on the services namely Selling Commission, Royalty, Consultancy Professional, Banking Charges, Audit Fee, AMC Charges, etc. Following the judgments laid in the above decisions relied by the Counsel for appellant I hold that the demand is unsustaina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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