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2015 (1) TMI 350 - AT - Service TaxCENVAT Credit - credit allocated to it by its head office as input service distributor - ISDs was not registered - held that:- Perusal of the substantial law in Rule 2(m) leads to the conclusion that appellant was entitled to the credit for no finding on the genuinity of the credit availed ad such credit allocated by the ISD. - As a result of which the substantial relief granted by rule making authority, deprived the appellant from its genuine claim of credit due to delay in registration process prescribed. We may state that procedure is not tyrant of the law but is servant thereof and justice cannot be denied for reasons attributable to the procedural law. Hon’ble Supreme Court in the case of Sambhaji Vs. Gangabai - [2008 (11) TMI 393 - SUPREME COURT OF INDIA] held that procedural law should not dominate over the substantial law to deprive the litigant from the process of justice. Therefore, the procedural law deserves to be construed as directory instead of mandatory for its application. - Decided in favor of assessee. Credit on the basis of xerox copies of invoices - Held that:- The appeal on the CENVAT claimed on the basis of xerox copies of invoice is dismissed. However, so far as penalty in respect of denial of credit of ₹ 4,74,233/- on such count is concerned, learned adjudicating authority has not dealt with the same as to whether such a penalty to its extreme dose is leviable. - Penalty waived. - Decided partly in favour of assesse. CHA service - held that:- So far as the credit availed on CHA service is concerned, there is no material fact and evidence on record to rule out the availment of such a service by the manufacturer-appellant. Therefore, in absence of disintegration between the service availed for use in the activity carried out by appellant, credit of ₹ 6,83,349/-is admissible. - Decided in favor of assessee.
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