TMI Blog2018 (5) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... re is nothing in the 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 - credit cannot be denied - appeal allowed - decided in favor of appellant. - Excise Appeal No. 50768 & 50772 of 2018 SM - A/51627-51628/2018-SM[BR] - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed by following the Tribunal s decision in the case of M/s. Market Creators Ltd. vs. CCE ST, Vadodara [2014 (7) TMI 704 CESTAT Ahmadabad]. 3. However, as against the above decision, the learned advocate appearing for the appellant has brought to my notice a decision of the Hon ble Gujarat High Court in the case of CCE vs. Dashion Ltd. [2016 (2) TMI 183 Gujarat High Court] layi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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