TMI Blog2015 (1) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... attributable to the procedural law. Hon’ble Supreme Court in the case of Sambhaji Vs. Gangabai - [2008 (11) TMI 393 - SUPREME COURT OF INDIA] held that procedural law should not dominate over the substantial law to deprive the litigant from the process of justice. Therefore, the procedural law deserves to be construed as directory instead of mandatory for its application. - Decided in favor of assessee. Credit on the basis of xerox copies of invoices - Held that:- The appeal on the CENVAT claimed on the basis of xerox copies of invoice is dismissed. However, so far as penalty in respect of denial of credit of ₹ 4,74,233/- on such count is concerned, learned adjudicating authority has not dealt with the same as to whether such a pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory of Persons) Rules, 2005. Prior to that there was no registration provision available for ISDs. Appellant availed the credit allocated to it during the period September 2004 to June 2005. 3. According to appellant, in absence of registration provision as state above the genuine credit allocated cannot be questioned when availed by the appellant for the taxable service provided by it. So far as the credit taken on xerox copies of invoices is concerned, the appellant does not press the demand but prays for relief from penalty on that account. The third argument is that the services availed from CHA being relatable to the taxable activity of the appellant itself, without being disintegrated, it shall be allowable. 4. Revenue supports ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. There is also nexus between the head office and the appellant. So also the credit is remaining unquestioned as to the genuinity thereof. 8. When substantial law has granted relief, it is only procedural law that has dragged the appellant to the litigation. As a result of which the substantial relief granted by rule making authority, deprived the appellant from its genuine claim of credit due to delay in registration process prescribed. We may state that procedure is not tyrant of the law but is servant thereof and justice cannot be denied for reasons attributable to the procedural law. Hon ble Supreme Court in the case of Sambhaji Vs. Gangabai - 2009 (24) ELT 161 (SC) held that procedural law should not dominate over the substantial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has a vested right in any course of procedure. He has only the right of prosecution or defence in the manner for the time being by or for the court in which the case is pending, and if, by an Act of Parliament the mode of procedure is altered, he has no other right than to proceed according to the altered mode. A procedural law should not ordinarily be construed as mandatory, the procedural law is always subservient to and is in aid to justice. Any interpretation which eludes or frustrates the recipient of justice is not to be followed. 12. Processual law is not to be a tyrant but a servant, not an obstruction but an aid to justice. A procedural prescription is the handmaid and not the mistress, a lubricant, not a resistant in the admin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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