2016 (12) TMI 270

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..... Sh. Nagraj Naik, Deputy Commissioner (AR) for the Respondent. [Order per: Sulekha Beevi, C.S.] The allegation raised against the appellant is that the appellants availed input service credit on the strength of documents issued by their head office which was not registered as "input service distributor". A show cause notice was issued on 16.10.2012 to the appellants covering the period J....

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.... be denied on account of procedural error. The Ld. Counsel drew support from the decisions namely M/s Demosha Chemicals Private Ltd., Vs CCE, Daman [2014-TIOL-534-CESTAT-Ahm], M/s National Engineering Industries Ltd., Vs CCE, Jaipur-I [2015-TIOL-1728-CESTAT-Del]. 3. The Ld. AR Sh. Nagran Naik strongly defended the findings of the authorities below. He submitted that the appellant having followe....

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....e laws relied upon by the Tribunal namely Demosha Chemicals Pvt. Ltd. (Supra) and Doshion Ltd. (Supra) that appellant cannot be denied Cenvat Credit availed by them in the absence of registration as input service distributor by the Head Office. Further, we observed that case laws relied upon by the Ld. AR are not applicable to the facts of the case in hand. In fact, case laws only says that Cenvat....