9911796707
TMI Blog2016 (7) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... der Order-in-Original dated 10/08/2010 only rejected the CENVAT Credit of Rs. 9,92,995/- based on non registration of input service distributor. That no orders were passed by the adjudicating authority regarding admissibility of credit on input services under CENVAT Credit Rules. That first appellate authority under Order-in-Appeal dated 31/3/2014 has also discussed admissibility of CENVAT Credit on input services on merits under CENVAT Credit Rules, 2004 which was not appealed against by the Revenue.It was thus his case that first appellate authority has gone beyond the grounds of appeal while disallowing credit of Rs. 9,42,995/- on merits. Regarding non-registration of head office of the appellant as ISD, the Ld. C.A. relied upon the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here the services were availed. On the issue of non registration of head office as ISD, Ld. C.A. has relied upon the judgment of Gujrat High Court in the case of Commr. of Central Excise Vs. Dashion Ltd.[ 2016 (41) S.T.R. 884 (Guj.)]. In para 7 of this case the Hon ble Gujrat High Court held as follows regarding non-registration of the unit as input service distributor: "7. The second objection of the Revenue as noted was with respect of non-registration of the unit as input service distributor. It is true that the Government had framed Rules of 2005 for registration of input service distributors, who would have to make application to the jurisdictional Superintendent of Central Excise in terms of Rule 3 thereof. Sub-rule (2) of Rule 3 fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... head office is not registered as ISD distributor. No findings are given by the adjudicating authority on merits regarding non-admissibility of CENVAT Credit to input services under CENVAT Credit Rules, 2004. Department has not filed any appeal against the said Order-in-Original dated 10/8/2010 passed by Adjudicating authority. Commissioner (Appeals) by bringing the admissibility of Cenvat credit on merits has gone beyond the scope of the appeal filed before him. To that extent appeal filed by the appellant is allowed by setting aside Order-in-Appeal dated 31/3/2014 with consequential relief, if any. 6. So far as admissibility of CENVAT Credit of Rs. 38,405/- is concerned, the same is not agitated by the appellant. However, imposition of e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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