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2021 (2) TMI 495 - HC - Central ExciseCENVAT credit availed and distributed by the respondent prior to getting registered as an input service Distributor - penalty under erstwhile Rule 15(4) of the CENVAT Credit Rules, 2004 - CHA Services - services availed after the goods has been cleared from the place of removal. CENVAT credit availed and distributed by the respondent prior to getting registered as an input service Distributor under the Act - penalty under erstwhile Rule 15(4) of the CENVAT Credit Rules, 2004 - HELD THAT:- The issue has already been decided in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS DASHION LTD [2016 (2) TMI 183 - GUJARAT HIGH COURT] where it was held that It is true that the Government had framed Rules of 2005 for registration of input service distributors, who would have to make application to the jurisdictional Superintendent of Central Excise in terms of Rule 3 thereof. Sub-rule (2) of Rule 3 further required any provider of taxable service whose aggregate value of taxable service exceeds certain limit to make an application for registration within the time prescribed. However, there is nothing in the said Rules of 2005 or in the Rules of 2004 which would automatically and without any additional reasons dis-entitle an input service distributor from availing Cenvat credit unless and until such registration was applied and granted. The decision has been accepted by the Central Board of Excise and Customs, vide Circular dated 16.02.2018. Therefore, the questions have to be decided against the Revenue and accordingly, decided so. CENVAT Credit - CHA Services - services availed after the goods has been cleared from the place of removal - HELD THAT:- There were no material facts and evidences available on record on this aspect as to whether this CHA services rendered to the assessee could also be availed for the purpose of CENVAT credit. Therefore, the Tribunal has granted relief to the assessee. Hence, we are of the considered view that there is no substantial question of law arises for consideration on this issue, viz., with regard to allowing CENVAT credit on CHA services and therefore, we are not inclined to interfere with the order passed by the Tribunal. Appeal dismissed.
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