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2016 (7) TMI 1205 - CESTAT KOLKATA

2016 (7) TMI 1205 - CESTAT KOLKATA - TMI - Cenvat Credit - rejection of CENVAT Credit based on non registration of input service distributor - receipt of input services at head office - Held that:- 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) .....

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ondent : Sri A. Roy, Supdt. (A.R.) ORDER Per Shri H. K. Thakur This appeal has been filed by the appellant against Order-in-Appeal No.04/Kol-V/2014 dated-31/03/2014 passed by Commissioner (Appeal-I), Kolkata. 2. Shri Rohit Surana (C.A.) and Smt. S. Agarwal (C.A.) appeared on behalf of the appellant. Ld. C.A. Shri Rohit Surana argued that adjudicating authority under Order-in-Original dated 10/08/2010 only rejected the CENVAT Credit of ₹ 9,92,995/- based on non registration of input service .....

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9,42,995/- on merits. Regarding non-registration of head office of the appellant as ISD, the Ld. C.A. relied upon the following case laws: (i) M/s. Dagger Forst Tools Ltd. Vs. Commr. of C.E., Mumbai-I-2012-tiol-2121-CESTAT-MUM (ii)M/s. O.N.G.C. Ltd. Vs. Commr. of Central Excise, Customs & Service Tax, Raigad-2015-TIOL-1571-CESTAT-MUM (iii) Commissioner of Central Excise Vs. Dashion Ltd. -2016 (41) s.t.r. 884 (Guj.) 2.1. It was also submitted by the Ld. C.A. that the appellant has only one f .....

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its input service credit was not admissible to the appellant under CENVAT Credit Rules, 2002. Regarding non-registration of Head office as ISD distributor, it was argued that appellant cannot take CENVAT credit without registration of head office as ISD. Ld. A.R. thus strongly defended the order passed by the first appellate authority. 4. Heard both sides and perused the case records. Credit of ₹ 9,42,995/- was taken by the appellant on the strength of invoices issued by their head office .....

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r: 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 further required any provider of taxable service whose aggregate value of taxable service exceeds certain limit to make an ap .....

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procedural and when it was further found that the records were available for the Revenue to verify the correctness, the Tribunal, in our opinion, rightly did not disentitle the assessee from the entire Cenvat credit availed for payment of duty. Question No. 1 therefore shall have to be answered in favour of the respondent and against the assessee. 4.1 In view of the above settled Proposition of law , non-registration of Head office as ISD is only a procedural lapse and cannot be made the basis .....

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