TMI Blog2018 (6) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 15 - CESTAT CHENNAI], where it was held that Non-registration as ISD should not deprive the assessee of substantial benefit of credit - matter back to the original authority for denovo consideration - appeal allowed by way of remand. - E/42582/2017 - FINAL ORDER No. 41509/2018 - Dated:- 15-5-2018 - P. DINESHA, Member (Judicial) Shri M. Kannan, Adv., for the appellant Shri R. Subram ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts shall be allowed to take credit of service tax paid only on the input services received by them and not on the input services received and used elsewhere other than the appellant s premises. Hence, a SCN notice dated 13.07.2012 was issued proposing recovery of irregular service tax credit availed along with interest and imposition of penalty under Rule 15(1) of CCR, 2004. On adjudication, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd hence it is not clear as to what proportion of the service is attributable to trading service. 4. Heard both sides and gone through the facts. 5. The issue in dispute concerns denial of Cenvat credit on input services availed by the appellant for rent paid in respect of their head office. It is seen from the records that the very Court has considered the identical issue as pointed out by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence: 6. It is the fact on record that the tax paid nature has not been disputed by any of the authorities. Revenue s only contention is that the appellant is not registered as ISD. I find that non-registration as ISD should not deprive the appellant of substantial benefit of credit. Moreover, I find that the appellant has taken the ISD Registration w.e.f. 18.3.2013, and since this is only a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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