TMI Blog2018 (5) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... i corporate office is the amount of service tax paid by the service providers and the said tax is not distributed to any other unit of the appellant - Hon'ble High Court of Gujarat in COMMISSIONER OF CENTRAL EXCISE Versus DASHION LTD [2016 (2) TMI 183 - GUJARAT HIGH COURT] rejected the contention and held that credit is not deniable as non-registration of ISD is only a procedural irregularity - ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich service tax credit was availed. 4. I find learned C.A. was correct in submitting that the issue of eligibility to avail CENVAT Credit on the documents addressed in the name of corporate office which could be distributed ISD. The entire issue can be disposed of on this point itself. 5. I find that the issue of eligibility to avail CENVAT Credit on the documents before registration by corp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder, Revenue preferred an appeal before the Hon'ble High Court of Gujarat on the ground that distribution of credit should be done only after ISD is taken. Hon'ble High Court of Gujarat by judgement dated 8.01.2016 reported as 2016 (41) STR 884 (Guj) rejected the contention and held that credit is not deniable as non-registration of ISD is only a procedural irregularity. In the case in ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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