TMI Blog2017 (5) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... n was introduced. Therefore, it can be seen that the ISD registration is only to facilitate the distribution of credit. Failure to obtain ISD registration can be only a procedural lapse which has been rectified by the appellant on receiving the SCN - credit allowed - appeal dismissed - decided against Revenue. - E/25823/2013 - A/30495/2017 - Dated:- 3-4-2017 - Ms. Sulekha Beevi., C.S. Member (J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the category of documents prescribed in Rule, 9(1) of CENVAT Credit Rules, 2004. After due process of law, the original authority confirmed the demand along with interest and imposed equal amount of penalty. In appeal the Commissioner (Appeals) set aside the same. Hence this appeal. 3. On behalf of the Department the Ld. AR, Sh. P.S. Reddy reiterated the grounds of appeal. He submitted that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Oil behalf of respondent, the Ld. Counsel Sh. C.V. Narasimham submitted that the Commissioner (Appeals) has analysed the whole issue and has set aside the demand. He submitted that the Head office of the respondents wherein possession of Centralised Registration from 31.01.2005, even before introduction of the concept of the of registration. The provision regarding requirement for obtaining ISD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said services. He relied upon judgment the case of Demosha Chemicals Pvt Ltd., Vs. CCE Daman [2014-TIOL-534-CESTAT-Ahmd.] 5. I have heard the submissions made by both sides. The main issue is that the appellants did not obtained ISD registration before distribution of the credit by the Head office Undisputedly, the Head office had Centralised Registration for payment of service tax. Later ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncomplete document. The entire document is production before the Tribunal by the Ld. Counsel for respondent wherein, it is shown that the respondents have furnished details of the category of input services and the credit availed by them mentioning the category of services also. Therefore, I do not find any infirmity in the order passed by the commissioner (appeals). The appeal is dismissed. (O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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