TMI Blog2017 (2) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... Dr. D.M. Misra, Member (Judicial) Shri P.K. Shetty, Advocate for the appellants Ms. Nitina Nagori, A.R. for the Applicant-Revenue ORDER Per Dr. D.M. Misra This is an appeal filed against the Order-in-Appeal No. VAP-EXCUS-000-APP-88-14-15 daed 5.6.2014 passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax, Vapi. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Organic Surface Active Agent falling under Chapter Heading 34 of the Central Excise Tariff Act, 1985. During the period June 2008 to October 2009, they have availed CENVAT credit of ₹ 67,486/- on inward freight (Goods Transport Agency services) against the duty paying documents nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elow had rejected their contention as the appellants failed to submit substantial evidence in correlating the duty paying documents with the corresponding invoices issued by the transporter in the name of their Head Office. 5. In his rejoinder, the ld. Advocate for the appellants drew my attention to the written submission filed with the Commissioner (Appeals), annexed at page 60 of the appeal paper book. It is his contention that they have correlated the entire amount of service tax paid against the GAR-7 challans with those Input invoices against which inward freight services had been received by the appellants. 5. Heard both sides and perused the record. I find that the short point needs to be addressed is whether the appellants ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 application for registration within the time prescribed. However, there is nothing in the said Rules of 2005 or in the Rules of 2004 which would automatically and without any additional reasons disentitle an input service distributor from availing Cenvat credit unless and until such registration was applied and granted. It was in this background that the Tribunal viewed the requirement as curable. Particularly when it was found that full records were maintained and the irregulari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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