TMI Blog2017 (10) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... in Dashion Ltd's case [2016 (2) TMI 183 - GUJARAT HIGH COURT], where it was held that there is nothing in the said Rules of 2005 or in the Rules of 2004 which would automatically and without any additional reasons dis-entitle an input service distributor from availing Cenvat credit unless and until such registration was applied and granted. Also in the Chartered Accountant's Certificate it is c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants Bhachau Steel Unit is entitled to Cenvat credit of service tax paid on the GTA service by their Khambhalia Coke Unit , not registered as an Input Service Distributor(ISD). 4. The Ld. Advocate Shri P. D. Rachchh for the appellant submits that there is no dispute of the fact that the GTA Service during the relevant period 2008-2009 2009-2010 had been received and used by their Bhacha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the issue is covered by the judgement of the Honble Gujarat High Court in Dashion Ltds case (supra). Their Lordships observed as follows:- 7.?The second objection of the Revenue as noted was with respect of non-registration of the unit as input service distributor. It is true that the Government had framed Rules of 2005 for registration of input service distributors, who would have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e records were available for the Revenue to verify the correctness, the Tribunal, in our opinion, rightly did not disentitle the assessee from the entire Cenvat credit availed for payment of duty. Question No. 1 thermefore shall have to be answered in favour of the respondent and against the assessee. 7. I find from the record and also in the Chartered Accountants Certificate it is categoric ..... X X X X Extracts X X X X X X X X Extracts X X X X
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