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2023 (5) TMI 196 - AT - Service TaxCENVAT Credit - input service distribution - credit has been distributed without registering itself as input service distributor - HELD THAT:- This Tribunal in the appellant’s own case for the previous period has allowed the cenvat credit and the Revenue had filed appeal before the Hon’ble High Court of Punjab and Haryana against the said decision but subsequently withdrew their appeal from the Hon’ble High Court on monetary grounds. This issue has been considered by the Hon’ble Karnataka High Court in the case of THE COMMISSIONER OF CENTRAL EXCISE SERVICE TAX AND CUSTOMS BANGALURU-II, VERSUS M/S. HINDUJA GLOBAL SOLUTIONS LTD., [2022 (4) TMI 71 - KARNATAKA HIGH COURT] and the Hon’ble High Court of Karnataka after considering the decision of the Hon’ble Gujarat High Court in case of COMMISSIONER OF CENTRAL EXCISE VERSUS DASHION LTD [2016 (2) TMI 183 - GUJARAT HIGH COURT] and the decision of the Hon’ble High Court of Rajasthan in the case of COMMISSIONER CENTRAL EXCISE COMMISSIONERATE, JAIPUR VERSUS NATIONAL ENGINEERING INDUSTRIES LTD. [2016 (5) TMI 12 - RAJASTHAN HIGH COURT] and the Circular of Central Board of Excise and Customs dated 16.02.2018 accepting the judgement of the High Court of Gujarat and Rajasthan, has held that the availment based on invoices issued by input service distributor prior to registration under Service Tax (Registration of Special Category of Persons) Rules, 2005 is only procedural irregularity and hence the denial of credit is bad in law. The impugned order is not sustainable in law - Appeal allowed.
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