2015 (1) TMI 141

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.... Respondent : Shri S V Nair, Assistant Commissioner (AR) JUDGEMENT Per: P S Pruthi: The appellants is in appeal against the impugned order in appeal which confirmed the demand of Service Tax of Rs. 3,86,656/- under Rule 14 of Cenvat Credit Rules read with Section 11A of the Central Excise Act, appropriate interest under Section 11AB and equivalent penalty under Section 11AC of the Act. ....

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.... showed as a sample, one invoice issued by the CHA agent in the name of their Head Office in respect of clearing charges for goods imported for their Patalganga Unit. For this invoice, he showed co-relation between the invoice and the Bill of Entry which was in the name of their Patalganga Unit, to prove that the service was indeed received at Patalganga Unit. Further, he stated that in the case o....

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....ces is only a procedural formality. And also that even if the appellant should have taken ISD registration, the same would not disentitle them from availing credit in different units before 2012 when a change was brought in Rule 7 of the Cenvat Credit Rules to the effect that the Cenvat Credit should be distributed properly amongst all the units. 5. The Ld. A.R. reiterated the findings of the a....