TMI Blog2014 (8) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... e order passed by this Bench in the case of Aditya Birla Nuvo Ltd (2009 (1) TMI 117 - CESTAT AHMEDABAD) relied upon by the appellant, CENVAT Credit with respect to IPO related services has been held to be admissible. So far as not following of procedure of ISD registration, appellant has relied upon the case laws that substantial benefit cannot be denied on the basis of procedural deficiencies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate authority, on the same issue in the case of the appellants. 2. Shri S.J. Vyas (Advocate) appearing on behalf of the appellant argued that in all these cases, the first appellate authority has dismissed their appeals for non-compliance. It was his case that the first appellate authority ordered for nearly 50% of the amount involved as pre-deposit which is much higher and when on merits ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that denying credit is not proper in view of following case-laws holding that substantial benefit of CENVAT Credit cannot be denied:- i) CCE Vapi Vs ITW India Ltd [2010 (17) STR 587 (Tri- Ahmd )] ii) CCE Vapi Vs DNH Spinners [2009 (244) ELT 65 (Tri- Ahmd )] iii) Modern Petrofils Vs CCE Vadodara [2010 (20) STR 627 (Tri- Ahmd )] iv) Coca Cola India Pvt.Ltd . Vs CCE Pune-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e admissible. So far as not following of procedure of ISD registration, appellant has relied upon the case laws that substantial benefit cannot be denied on the basis of procedural deficiencies which can be rectified. In view of the case records and the arguments taken by the appellant, there is an arguable case for the appellant regarding admissibility of CENVAT Credit on the services involved. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
