2016 (12) TMI 158

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n this appeal is whether Cenvat Credit on input service taken by unit-II of the appellants could be utilized by unit-I. 2.  Brief facts of the case are that the appellants M/s Monarch Catalyst Pvt. Ltd., A-94 & F-1/2, Phase-I, MIDC, Dombivli (E) (unit-I) have availed Cenvat Credit invoices which are not in their name but are in the name of other unit of the appellants located at Plot No. W-6 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... they had not taken inputs ISD registration for which the benefit of Cenvat Credit cannot be denied. For a procedural lapse substantive benefit should not be denied. The Ld. Advocate relied upon following case laws in support of her contentions:- (i)  Sri Krishan Pharmaceuticals Ltd. Vs. CCE, Cus. & S.T., Hyderabad-III - 2015 (40) S.T.R. 1039 (Tri. - Bang.) (ii)  Greaves Cotton Ltd. Vs .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Vs. CCC, Nashik - 2016-TIOL 1174-CESTAT-MUM 5.  Heard the parties and perused the records. 6.  I find that the appellants had kept the jurisdictional authority duly informed about the job work for them being done at  their  Unit-II. The procedure for registration as Input Service Distributer came into being on 16.06.2005, which is in the middle of the period involved in thi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X