TMI Blog2012 (11) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of which the credit has been denied is that the registration number was not available and this has been explained subsequently by the respondent by explaining by the time instructions were issued by the Government, the Head office had already issued the invoice and therefore, procedural requirement could not be fulfilled – credit allowed. Decision in the case of Jindal Photo Limited - [20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued in the name of their head office, in view of the fact that the head office was not registered as input service distributor and respondent have more than one units, proceedings were initiated which culminated into confirmation of demand and imposition of penalty by the original adjudicating authority. On an appeal filed by the respondents, Commissioner (Appeals) allowed the appeal relying upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. I have considered the submissions. I find that the decision in the case of Jindal Photo Limited was rendered in exactly similar circumstances. In that case also the registration was not taken by the head office as input service distributor. Further, I am unable to appreciate the stand taken by the Revenue that this decision is not applicable in view of the judgment in the case of Jindal Pho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the receiver. The submissions made by the appellant in this case is contrary to the provisions of law which require the Assistant Commissioner/Dy. Commissioner to verify whether input services have been received or not. This amounts to a submission that while formulating the Rules, the Government did not consider the practicability or otherwise of verification of receipt of input services. It is t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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