TMI Blog2018 (11) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... nt nor the services were not eligible to avail Cenvat credit nor the service tax was not paid by service providers - the only objection was that the challans were not serially numbered. Appeal allowed - decided in favor of appellant. - APPEAL No.ST/70497/2017-CU[DB] - ST/A/72202/2018-CU[DB] - Dated:- 27-7-2018 - Shri Ashok Jindal, Member (Judicial) And Shri Anil G. Shakkarwar, Member (Technical) Shri Vishal Agrawal Shri Akshit Malhotra, Advocates for Appellant Shri Rajeev Ranjan, Additional Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Original No. 70/COMMISSIONER/NOIDA II/2016-17 dated 31/03/2017 passed by Commissioner of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued by input service distributor which were not serially numbered and did not contain information as required under Rule 4A(2) of the Service Tax Rules, 1994. The second part of the allegation, that the challans not having information as required under Rule, is vague. The challans issued by the input service distributor were having all the information as required under Rule 4A (2) except the fact that these challans were not serially numbered. Hence, the second part of the allegation is not sustainable. Therefore, the notices proceed as if the only ground for denial of Cenvat credit is that the challans issued by input service distributor were not serially numbered. B. 2 The Noticees have submitted revised ISD challans which are ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the input services were not received by the appellant nor the input services were not eligible for availment of Cenvat credit. He has further submitted that it is a settled law through the ruling by Hon ble Gujarat High Court in the case of Commissioner of Central Excise Vs Dashion Ltd. reported at 2016 (41) STR 884 (Guj) that substantive benefit of admissibility of Cenvat credit cannot be denied for procedural deficiencies. He has further submitted that CBEC vide Circular No.1063/2/2018-CX dated 16.02.2018 has informed that the said decision of Hon ble Gujarat High Court has not been appealed against. 4. Heard the learned A.R. for revenue who has submitted that through the said circular said ruling by Hon ble Gujarat High Court has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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