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2022 (4) TMI 71 - HC - Central ExciseInput tax credit - Tribunal overlooked the statutory provisions enacted by parliament - rewriting of the provision and recorded perverse finding is required or not - availment of CENVAT Credit on invoices/debit notes issued by Input Service Distributor [ISD] prior to their registration, without proper appreciation of the scheme - Service Tax [Registration of Special Category of Persons] Rules, 2005 without proper appreciation of the scheme - HELD THAT:- The dispute involved herein is no more res integra in view of the judgment of the Hon'ble High Court of Gujarat in the case COMMISSIONER OF CENTRAL EXCISE VERSUS DASHION LTD [2016 (2) TMI 183 - GUJARAT HIGH COURT], which has been accepted by the Department in terms of the Circular dated 16.02.2018 - It was held in the case that there is nothing in the said Rules of 2005 or in the Rules of 2004 which would automatically and without any additional reasons disentitle an input service distributor from availing Cenvat credit unless and until such registration was applied and granted. The CENVAT Credit claimed by the respondent-assessee on the basis of the Invoices/Debit notes issued by the head office for the months of March, July and August 2006 prior to its registration as ISD on 21.09.2006 being procedural irregularity and the view of the Hon'ble High Court of Gujarat being accepted by the Department, input tax credit cannot be denied - substantial questions of law are answered in favour of the assessee and against the Revenue. Hence, Appeal stands dismissed.
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