2017 (2) TMI 15

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....ue in question concerns denial of cenvat credit on inputs services availed by the appellant for rent paid in respect of their head office. Department has taken the view that the said credit is irregular on the grounds that the head office has not been registered as Input Service Distributor (ISD) as defined under Rule 2 (m) of the Cenvat Credit Rules, 2004 and requires to be distributed in the man....

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.... the hearing Shri M. Kannan, Ld. Advocate, submits that while it is a fact that no ISD registration had been taken, nonetheless it is only a procedural lapse for which substantive benefit should not be denied to them. He further points out that said lapse has been rectified by their taking ISD registration on 18.3.2013. He further points out that in their own case for an earlier period, on the sam....

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....nt portion of this Tribunal's order dt. 3.6.2016 is reproduced herein below for ready reference : "6. It is the fact on record that the tax paid nature has not been disputed by any of the authorities. Revenue's only contention is that the appellant is not registered as ISD. I find that non-registration as ISD should not deprive the appellant of substantial benefit of credit. Moreover, I find that....