2015 (5) TMI 67

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.... ORDER Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. BR(8)MI/2013 dated 7.01.2013. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding eligibility of CENVAT credit of service tax paid by a Marketing Agency. The appellant has two units one is at Udhna in Gujarat and one in Mumbai. Gujarat Marketing Agency has provided t....

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....sion of the Division Bench in the case of Doshion Ltd. (288) ELT 291 (T). 5. Learned D.R. reiterated the findings recorded by the lower authorities and would rely upon the Tribunal's decision in the case of Mangalore Refinery and Petrochemicals vs. CCE - 2013 (30) STR 475 and Market Creators Ltd. vs. CCE - 2014 (36) STR 386 (Tri-Ahmd) and submit that as per the provisions of Rule 7 of Servi....

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....ure irregularity. The ratio of decision taken by the Bench in the case of Doshion Ltd. (supra) which is in para 5 is reproduced.:- 5. We have considered the submissions made by both sides. We find considerable force in the arguments advanced by the learned counsel. The registered office and Vatva office both are located in the same place and appellant has simply utilised the credit at Vatva ins....