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M/s. Shukra Beedies (P) Ltd. Versus CCE, Tirunelveli

2015 (11) TMI 233 - CESTAT CHENNAI

Denial of CENVAT Credit as distributed by the head office - Department denied the same on the ground that the head office of the appellant is not registered as Input Service Distributor - Held that:- So far as claim of CENVAT credit prior to 1.4.2008 is concerned, law has permitted grant of CENVAT credit 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 claime .....

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of the distribution 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. - Decided partly in favour of assessee. - Appeal No. ST/40380/2013 - Final Order No. 41411 / 2015 - Dated:- 7-10-2015 - Shri D.N. Panda, Judicial Member Shri S.K. Venugopala Rao, Chartered Accountant : For the Pe .....

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nput Service Distributor (ISD). The services so availed were as under:- Period Service Tax paid on inward freight charges paid on incoming raw materials / inputs Service tax paid on outward freight charges paid on outgoing finished goods Input service credits on telephone charges Input service credits on courier/ postage charges Total 1.1.2005 to 31.12.2006 3,08,598.50 1,62,692.00 6,879.18 409.70 4,78,579,38 1.1.2007 to 31.3.2008 3,27,790.00 1,89,095.00 4,069.00 543.26 5,21,497.26 1.4.2008 to 31 .....

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ints out that such reversal is subject to verification. There is no doubt about it when verification is warranted. 3. It is also submission of the appellant that ISD registration is only a procedural requirement of law. There is no doubt to the department on the services availed by appellant company as well as service tax paid on such services. Therefore, denial of CENVAT credit shall be detrimental to the interest of justice. 4. Revenue on the other hand submits that when the appellants head o .....

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