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TMI Blog2023 (10) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... yay, Authorized Representative for the Respondent ORDER PER R. MURALIDHAR : The Appellant was issued Show Cause Notice seeking reversal of Cenvat Credit taken by them to the tune of Rs. 2,06,06,882/-. The Adjudicating Authority after due process, confirmed the duty of Rs. 1,71,91,723/- along with interest and penalty. Being aggrieved, the Appellant is before the Tribunal. 2. No one is prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal papers and the documentary evidence placed before us. There is no allegation in respect of goods on which Cenvat Credit has been taken by them. The utilization within the factory is also not in dispute. Admittedly, all the original documents have been produced by the Appellant before the Adjudicating Authority. Since the Appellant has clearly claimed that they have only one unit and there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e various decisions of the High Court have been accepted with an objective to reduce litigation and dispose of the cases on similar questions of law or identical case on facts pending with the department. In the said circular, the Board has accepted the decision of Hon'ble High Court of Gujarat in the matter of Commissioner of Central Excise vs Dashion Ltd [2016 (41) S.T.R. 884 (Guj.)], wherein th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service distributor as provided in the statute. Thus, denial of CENVAT credit merely on the ground of non-registration/delay registration as ISD is bad in law and not sustainable. 19. In view of the above discussion and by following the decisions cited above, we hold that the credit availed by the Appellant cannot be denied in this case. Substantial benefit cannot be denied on the ground of pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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