2012 (12) TMI 612

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....pellant Shri Bharat Bhushan, AR for the Respondent Per Archana Wadhwa: Interesting facts are involved in the present appeal. The dispute relates to availment of Cenvat credit in respect of Service Tax paid on the GTA service receipt. The said Service Tax was availed by the appellant during the period January, 2006 to April, 2006 and May, 2006 to January, 2007 on the strength of invoices i....

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.... on 15.2.05. Subsequently amalgamation of companies took place and same were known as Rohit Surfactants Pvt. Ltd. The appellant again made a request vide their letter dated 19.7.05 to the Superintendent for transferring the matters to Director General (ST), which was granted to them in their changed name on 26.7.05. Later on Centralized registration in respect of GTA services was refused vide lett....

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.... proper invoices for availing the Cenvat credit. Accordingly, proceedings were initiated and confirmed against them. 4. Another issue involved, involving Cenvat credit of Rs.35,722/- relates to the fact as to whether the appellant is entitled to avail the Cenvat credit of Service Tax paid on the freight from their depots to their buyers premises. 5. After hearing both sides, duly represented....

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....fact that during the said period, the application was pending in the office of Deputy Commissioner, without their being any decision taken by him on the same, I find that there is otherwise no dispute about the availability of the credit to the appellant. The substantial benefit, if otherwise available, cannot be denied on the technical and procedural grounds. As such, in the absence of any dis....