TMI Blog2015 (5) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... ute as regards the services received by the appellant for the activity and service tax liability having been discharged by the service provider, omission to take registration as an Input Service Distributor is to be considered as procedure irregularity - decisions in the cases of Mangalore Refinery and Petrochemicals (2013 (9) TMI 326 - CESTAT BANGALORE) Market Creators Ltd. (2014 (7) TMI 704 - CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2013. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding eligibility of CENVAT credit of service tax paid by a Marketing Agency. The appellant has two units one is at Udhna in Gujarat and one in Mumbai. Gujarat Marketing Agency has provided the services of Business Auxiliary Services. For the products manufactured in Gujarat as well as in Mumbai. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indings recorded by the lower authorities and would rely upon the Tribunal's decision in the case of Mangalore Refinery and Petrochemicals vs. CCE - 2013 (30) STR 475 and Market Creators Ltd. vs. CCE - 2014 (36) STR 386 (Tri-Ahmd) and submit that as per the provisions of Rule 7 of Service Tax Rules 1994 the appellant should have registered and distributed the service tax credit availed as ISD. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra 5 is reproduced.:- 5. We have considered the submissions made by both sides. We find considerable force in the arguments advanced by the learned counsel. The registered office and Vatva office both are located in the same place and appellant has simply utilised the credit at Vatva instead of distributing it to various units. As submitted by the learned counsel, during the relevant period, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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