TMI Blog2016 (9) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) have rightly upheld the disallowance. So far penalty imposed under Rule 15 of CCR is concerned, I find that the issue is fully interpretational and there is no deliberate default and as such the penalty imposed is also set aside. - Decided partly in favor of assessee. - E/1642,1643/10 and 1604,1605/10 - Final Order No. A/70499-70502/2016 - Dated:- 21-7-2016 - Mr. Anil Choudhary, Member (Judicial) Sh. A. K. Goswami, Addl. Commr. (A.R.) for the Department/Revenue Sh. Aloak Aroaa, Advocate, for the Assessee ORDER The assessee and the revenue are in appeal against the common Order-in-appeal No.93-94/CE/Meerut-II/2010 pass by Commissioner (Appeals) of customers and Central Excise, Meerut-II. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Period O-I-O credit Disallowed Rs. Commr. (Appeals) Rs. BBills on Dhampur Services received at Dhampur Bills-Delhi services received at Dhampur Bills on Corporate Offices Received at Corporate Offices Bill on other offices, Received at other offices 04/6 to 09/06 28,46,617/- Allowed 30,234/- 96,492 -30,434 23,55,252 3,62,072 24,753 66,258 11/06 to 03/07 17,60,422/- Allowed 37,065/- 37,150/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wance of Cenvat credit is bad for not obtaining registration as a input service distributor . It is stated that the provisions for registration as an ISD were introduced some time in December in the year 2005 and thus is a case of transition period, credit should not be denied, more so under the fact that the appellant company obtained ISD Registration for its head office in November 2008. The appellant further relies on the ruling of the Division Bench of this Tribunal in the case of Shriram Pistons rings Ltd. Vs. Commr. of Central Excise, Ghaziabad: 20012 (281) ELT 90 (Tri.-De.) wherein under the fact that credit was availed on the basis of letters written by head office, distributing the credit, the services had been received in the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d credit was denied on technical ground that invoices are addressed to the financial accounting office at Worli but credit thereof was availed at another office, under the fact that use of input services in providing output service was not disputed, following the rulings of this Tribunal in the Commissioner Vs. DNH Spinners : 2009 ()16 S.T.R. 418 (Tri.-Ahmd.) and Modern Petrofils Vs. Commr. of Central Excise, Vadodara : 2010 (20) S.T.R. 627 (Tri.-Ahmd.) it was held that substantive benefit is not deniable on procedural grounds. It is further urged that the corporate office or the head office looks after the business needs of the manufacturing units. Accordingly services received at corporate office for which invoice has also been raise on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of services received at Dhampur unit but invoice raised on corporate office, Delhi, I hold that these are fully allowable as there is on procedural lapse in taking registration as ISD after some delay, after flowing the rulings of this Tribunal in the case of Modern Petrofils (supra), Shriram Pistons Rings Ltd. (supra), Hindustan Zinc Ltd. (supra) and Deloitte Haskins Sells (supra). (iii) so far the services which have been received at Corporate office and the bills are also raised on the corporate office, I hold That the credit can be taken by any unit at the discretion of the management, and accordingly I hold that the Dhampur Unit of the appellant have rightly taken the Cenvat credit and the same is allowable, in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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