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2024 (4) TMI 171 - AT - Service TaxRecovery of CENVAT Credit alongwith interest and penalty - CENVAT Credit - duty paying documents - demand on the sole ground that the appellant had not followed the ISD Procedure for passing on the Cenvat Credit by their Head Office - HELD THAT:- There is no allegation in respect of goods on which Cenvat Credit has been taken as having not been received, the utilization within the factory is also not disputed. Admittedly, all the original documents have been produced by the Appellant, before the Adjudicating Authority at a later date. Since the Appellant has clearly claimed that they have only one unit and there was no possibility of taking the Cenvat Credit in different units when the vendor has raised the invoice in the name of head office, there are no reason as to why the said submission was not taken up for consideration by the Adjudicating Authority. The Gujarat High Court in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS DASHION LTD [2016 (2) TMI 183 - GUJARAT HIGH COURT] has held that even in the absence of any ISD Challan in such cases, Cenvat Credit cannot be denied. The CBIC Circular No.1063/2/2018-CX dated 16/02//2018 has accepted the decision of the Hon’ble High Court of Gujarat. The demand is set aside - appeal allowed.
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