2016 (9) TMI 193

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....he appellant herein, is engaged in the manufacture of parts of Fuel Injection Pumps and parts of ATM Machines falling under chapter heading 84 of the CETA'85.  On scrutiny of CENVAT credit documents, it was noticed that the appellant had taken credit of service tax paid on security services, renting of immovable property, CHA and courier services which were not received by the appellant-company (Unit-I) but received by their other  units.  The appellant was not registered as Input Service Distributor (ISD).  Since the said services were not utilized by the appellant which are in no way related to the manufacture of final products of the appellant at Unit-I, either directly or indirectly, for contravention of Rule 2(l) (i....

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....n-registration of Unit-I as ISD is a procedural infirmity on which ground credit cannot be denied when substantial part of the rule is complied.  Reliance was placed on the decision of this Bench in the case of Greaves Cotton Ltd. Vs CCE Chennai vide Final Order No.40474 to 40476/2014 dt. 8.8.2014.   He also relied on this Bench Final Order No.40103-40104/2015 dt. 30.1.2015, in the appellant's own case involving a case of denial of cenvat credit on defective invoices.  The Tribunal in that case remanded the matter to verify the invoice particulars which were issued  in the name of branch and Head office, while credits were taken by Head office-cum factory. 4.  Shri L. Paneerselvam, A.C , Ld. A.R for the Revenu....