2017 (2) TMI 968

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.... appellants Present Shri G.P. Thomas, A.R. for the Respondent-Revenue Per Dr. D.M. Misra: This is an appeal filed against the order-in-appeal No.SSP/68/SURAT-II/2012 dated 28.9.2012 passed by the Commissioner (Appeals). 2. Briefly stated the facts of the case are that the appellant had availed CENVAT credit of Rs. 28,14,685/-, for the period from April 2007 to July 2010, at their facto....

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....tal premises. He submits that unless the head office functions, wherefrom the entire manufacturing business activity of the appellant is organized, it would be difficult to carry out their business activity. Therefore, the services received at their head office namely, renting of immovable property service, printing charges, courier charges etc. are admissible to credit at their factory. He furthe....

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....r head office. I do not find any reason for not accepting the argument of ld. C.A. for the appellants that these services are necessary and having nexus with the manufacturing activity, therefore, credit availed is definitely admissible to them at their factory. Also, in view of the judgment of Hon'ble High Court at Gujarat in the case of Dashion Limited (supra), non-registration of the head offic....

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....y and without any additional reasons disentitle an input service distributor from availing Cenvat credit unless and until such registration was applied and granted. It was in this background that the Tribunal viewed the requirement as curable. Particularly when it was found that full records were maintained and the irregularity, if at all, was procedural and when it was further found that the reco....