TMI Blog2017 (4) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... dent Order The issue involved in the present case is that the respondent have availed Cenvat credit in respect of services on the strength of invoices issued by their Regional Marketing Office, Pune. It is the case of the department that appellant have availed credit on the invoices issued by their regional marketing office, which is not registered as input service distributor during the period 16-6-2005 to 5-1-2006. Accordingly, a show cause notice was issued for denial of Cenvat credit on the ground that input service distributors registration provisions came into effect from 16-6-2005 therefore credit distributed thereafter without getting registration is illegal and any invoice issued without registration after 16-6-2005 is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said condition are mandatory otherwise benefit cannot be provided. 3. Shri. Mihir Mehta, Ld. Counsel for the respondent submits that procedure for registration and distribution of the credit is only procedure prescribed under service tax registration of special category of (Rules, 2005). He submits that in this procedure there is no fresh duty payment is involved the duty/service tax already stood paid either by the manufacturer or service provider. The input service credit under provision of input service distribution, only that service tax which already paid is passed on to the respective manufacturing/service provider premises, therefore input service distribution is only procedural and only because the registration was not obtained, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Office of the respondent have issued invoice in respect of service to the respondent s factory without obtaining registration of input service distributors. This issue has been considered time and again in the various judgments cited by the Ld. Counsel. Accordingly in almost all the decisions it was held that obtaining registration and distribution of the service is procedural requirement and for such procedural lapse credit cannot be denied. Following the ratio of the judgments cited by the Ld. Counsel, I am of the considered view that Order of the Commissioner(Appeals) is proper and legal which does not require any interference. I therefore uphold the impugned order. Revenue's appeal is dismissed. (Pronounced in Court on 17/03/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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