TMI Blog2018 (3) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s. Doshion Limited Versus Commissioner of Central Excise, Ahmedabad [2012 (10) TMI 952 - CESTAT AHMEDABAD], where it was held that In the absence of any legal requirement to avail credit based on the services received during the relevant time and the procedural irregularity has to be ignored and the demand confirmed has to be set-aside on this ground - appeal allowed - decided in favor of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit is deniable and the invoices issued by their head office is incorrect as the invoices are issued by the head office who has no input service distributor (ISD) registration certificate. 4. When the matter was heard in 2017, it was submitted by the appellant s counsel that identical issue for the period 2009-2010 to 2012-2013 in respect of this very same appellant was adjudicated by the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be availed on the invoices issued by the head office without registration of being ISD is now settled by various decisions of the Tribunal and in the case of Doshion Ltd., [2013 (288) ELT 291], Demosha Chemicals Pvt. Ltd., [2014 (34) STR 758] wherein, the Bench relied upon the various decisions one of the decision has been upheld by the Honble High Court of Gujarat in the case of Doshion Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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