TMI Blog2015 (11) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... redit in respect of service tax paid to avail GTA services. There shall be no dispute on this count. However, whether status of ISD registration is sine qua non is the question. When the credit claimed on the services availed was not disputed nor even service tax paid is in dispute, so also the genuinity of the parties is not disbelieved, denial of CENVAT credit of the service tax suffered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Petitioner Shri R. Subramanian, AC (AR) : For the Respondent ORDER Appellant submitted that certain services as detailed at pages 30 31 of the appeal paper book were availed at different places for the purpose of manufacture and head office of the appellant incurred expenses thereof including discharge of service tax thereon and CENVAT credit of such service tax was claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,89,095.00 4,069.00 543.26 5,21,497.26 1.4.2008 to 31.12.2008 2,85,273.00 1,24,913.00 2,761.00 264.60 4,13,211.60 Total 9,21,661.50 4,76,700.00 13,709.18 1,217.56 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENVAT credit shall be detrimental to the interest of justice. 4. Revenue on the other hand submits that when the appellants head office was not ISD, it is not entitled to the distribution of the credit of the service tax paid by head office. 5. Heard both sides and perused the records. 6. So far as claim of CENVAT credit prior to 1.4.2008 is concerned, law has permitted grant of CENVAT c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibution of CENVAT credit during unregistered period shall be anomaly to law when tax liability incurred is ordered to be paid. Accordingly, in so far as distribution of service tax credit prior to 1.4.2008 is concerned, the appellant is entitled to the CENVAT credit thereof. 8. So far as reversal of the credit from 1.4.2008 till 31.12.2008 is concerned, the authority shall verify the same for a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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