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Commissioner of Central Excise, Nagpur Versus M/s. A.C.C. Ltd

2017 (4) TMI 888 - CESTAT MUMBAI

CENVAT credit - case of the department is 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 - Held that: - obtaining registration and distribution of the service is procedural requirement and for such procedural lapse credit cannot be denied - credit allowed - appeal dismissed - decided against Revenue. - E/471/08 - A/86431/17/SMB - Dated:- 17-3-2017 - Mr. Rame .....

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istributor 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 authorized documents for availing credit. Accordingly, Cenvat credit demand was confirmed, interest was also demanded under Sec .....

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s mandatory that Cenvat credit can be distributed by registered input service distributors only therefore without registration of Regional Marketing Office, Pune of the respondent, invoice issued is invalid documents and credit should not have been allowed by the Commissioner(Appeals). He submits that Ld. Commissioner allowed the credit taking view that registration is procedural requirement and for procedural lapses credit cannot be denied it is not correct in view of the various judgments as f .....

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r 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, theref .....

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