2017 (2) TMI 1062

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....s) : Shri J Nagori, Authorised Representative Per : Dr D.M. Misra,, both sides. 2. This appeal is filed against OIA-PJ/205/VDR-I/2013-14 dt 15/7/2013 passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax-VADODARA-I. 3. The brief facts of the case are that the appellant are engaged in the manufacture of excisable goods viz., Organic Chemicals falling under CH 29 of CETA ....

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....and used in or in relation to the manufacture of the excisable goods. Hence, the credit on such Input Services is admissible even though the respective invoices were in the name of the Head Office at Mumbai. It is his argument that since the Appellant had complied/fulfilled with all the condition for availing the cenvat credit on the Input Services, therefore, merely because of the Head Office was....

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....ision of Hon'ble Gujarat High Court in the case of Dashion Ltd (Supra). Their Lordship observed as under : "7. The second objection of the Revenue as noted was with respect of non-registration of the unit as input service distributor. It is true that the Government had framed Rules of 2005 for registration of input service distributors, who would have to make application to the jurisdictional Sup....