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TMI Blog2025 (1) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ld. Commissioner has confirmed the demand of Service tax along with penalties. Since, the issue involved in both the appeals is identical therefore both the appeals are taken up together for the purpose of discussion and disposal. The relevant details of both the appeals are given here in below: Appeal No. ST/60412/2017 Sl. No. SCN No. Period (F 1 No. 33/Audit/2012- 13 dated 23.04.2012 2006-07 to 2010-11 38,37,428 2 No. 63/ST/GGN/2012-13 dated 01.10.2012 2011-12 9,53,663 Total 47,91,091 Appeal No. ST/60471/2019 Sl. No. SCN No. Period (F.Y) Service Tax (Rs.) 1 1/ST/Div-XVI/2017-18 dated 21.04.2017 2014-15 19,38,046 2 16/ST/Div-XVI/2017-18 dated 17.05.2017 2015-16 24,23,859 3 D-III ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before the Commissioner and the Commissioner rejected the same. Hence, the present appeals. 3. Heard both the parties and perused the material on record. 4. Ld. Counsel for the appellant submits that the impugned orders have been passed without properly appreciating the facts and the law and the binding judicial precedents. He further submits that in the Order-in-Original, the Assistant Commissioner has denied the Cenvat credit on the ground that the appellant had wrongly availed and utilized the Cenvat credit on the strength of the invoices addressed to the local offices of the appellant and not to its registered premises, in violation of Rule 4A(1) of the Service Tax Rules, 1994 read with Rule 9(2) of Cenvat credit Rules, 2004. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons Ltd., 2022 (61) GSTL 417 (Kar.) 4.2 He further submits that this Tribunal in the case of Spice Digital Ltd. cited (Supra) has considered the identical issue and after relying upon the decision of the Karnataka High Court and the Rajasthan High Court has allowed the appeal of the assessee by holding that the appellant is entitled to avail Cenvat credit and the same cannot be denied by resorting to procedural irregularities. 5. On the other hand, Ld. AR reiterated the findings of the impugned order. 6. We have considered the submissions made by both the parties and perused the material on record and the various judgments relied upon by the appellant cited (Supra); we find that this issue is no more res integra and the Tribunal in vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a which has been accepted by the Department in terms of the Circular dated 16-2-2018. The relevant paragraphs of the judgment of Dashion Ltd., supra is quoted hereunder for ready reference : 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 to make application to the jurisdictional Superintendent of Central Excise in terms of Rule 3 thereof. Sub-rule (2) of Rule 3 further required any provider of taxable service whose aggregate value of taxable service exceeds certain limit to make an application for registration within the time prescribed. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holding that substantial benefit cannot be denied because of procedural irregularity. 2.2 In the case of Dashion Ltd., the assessee was engaged in manufacture of water treatment plant and other connected items and was availing benefit of Cenvat credit on the duty paid on inputs, capital goods and input services as permissible under Cenvat Credit Rules, 2004. The assessee had five manufacturing units and had its registered office at Vatva, Ahmedabad. The assessee was also providing several taxable services such as erection and commissioning, repairing and maintenance of water treatment plant, etc. 2.3 The revenue authorities, during scrutiny of the records of the assessee, noticed that it was availing the credit of service tax paid for v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of Cenvat credit cannot be denied when all the necessary records have been maintained by the respondent." 10. The Hon'ble High Court of Madras referring to the judgment of Dashion Ltd., supra, in M/s. Pricol Ltd., supra has held thus : "4. The above decision has been accepted by the Central Board of Excise and Customs, vide Circular dated 16-2-2018. Therefore, the above questions have to be decided against the Revenue and accordingly, decided so." 7. Further, we find that in the case of Rajender Kumar & Associates vs. CST, Delhi, 2021 (45) GSTL 184 (Tri. Del.), Hon'ble CESTAT has held that registration of the premises is not a condition for availing cenvat credit. In this order. Hon'ble CESTAT has relied upon Hon'b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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