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TMI Blog2017 (12) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... by the head office with respect to input services like Banking Services, Business Auxiliary Services, CHA, Courier Services, etc. 2. The brief facts of the case, as per the show cause notice are that the appellant company has only one manufacturing unit located at Kashipur Road, Thakurdwara District Moradabad engaged in the manufacture of Synthetic Acrylic Fiber, Acrylic Tow, Acrylic Tops, etc. The corporate office of the appellant is situated at New Delhi and they have sales Depots located at Ludhiana (Punjab), Jaipur (Rajasthan) and Parwanoo (Himanchal Pradesh). The corporate office of the appellant was receiving taxable services on which service tax was paid by the service provider and credit was availed at the appellants manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chhabra Assistant Vice President (Commercial) and Authorized Signatory of the company. 4. The SCN was adjudicated on contest and the proposed demand on the company for disallowance of Cenvat credit was confirmed along with equal amount of penalty under Section 11 AC of the act. However, the proposed penalty on the Assistant Vice President (commercial) Shri V.K. Chhabra was dropped. Being aggrieved by the impugned order passed by the learned Commissioner dated 25/03/2011, the appellant company is before this Tribunal. 5. The learned Counsel for the appellant Shri Atul Gupta urges that the issue herein is no longer res-integra. So far the issue of availing of Cenvat credit in absence of registration of the head office as is concerned ISD s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irregularity, if at all, was procedural and when it was further found that the records are available for the revenue to verify the correctness, the Tribunal in our opinion, rightly did not disentitle that the assessee from the entire Cenvat credit availed for payment of duty." Accordingly, the Hon'ble High Court answered the questions in favour of the assessee and against the revenue. The learned Counsel further urges that the Rajasthan High Court also in the case of National Engineering Industries Vs CCE reported at 2016 (42) STR 945 (Raj.), [upheld the decision of the Hon'ble Tribunal (reported at 2015-TIOL-1976-CESTAT-DEL)] wherein the question was Cenvat credit and distribution of credit and/or pro rata distribution to the 3 unit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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