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2012 (12) TMI 612 - AT - Service TaxCenvat credit denied - application for inclusion of GTA service in the centralized registration pending - Held that:- Final rejection of centralized registration cannot be held to be a justifiable reason for denial of the credit. Apart from the fact that during the said period, the application was pending in the office of Deputy Commissioner, without their being any decision taken by him on the same, there is otherwise no dispute about the availability of the credit to the appellant. The substantial benefit, if otherwise available, cannot be denied on the technical and procedural grounds - appellant was otherwise entitled to the benefit of Cenvat credit of Service Tax paid on GTA services, so received by them, the denial of the same on the ground that the credit was availed on the basis of invoices raised by their head office is neither justifiable nor warranted. Tax paid on the freight for dutiable transportation of the goods from the depots is also admissible as credit considering the earlier decision of the Tribunal in the case of appellants own case, vide Order dated 15.12.11 - in favour of assessee.
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