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2022 (12) TMI 970 - AT - Central ExciseCENVAT Credit - denial on the ground of failure to register as ISD - HELD THAT:- The facts of the case are similar to the facts of the case, in the case of PIRAMAL GLASS PVT except for the fact that in case of PIRAMAL GLASS PVT they were two manufacturing units whereas in the appellant’s units there are four manufacturing units. Moreover, it is seen that no objection regarding admissibility of Cenvat Credit an such services other than the fact that the same were received in head office has been raised in the proceedings by the lower authorities - non registration as ISD in the current circumstance, where, where no malafides having found, is not a fact that would disentitle them from the Cenvat Credit. Appeal allowed.
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