TaxTMI 
TaxTMI 
2017 (3) TMI 503
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....il, A.R. for the Respondent-Revenue ORDER This is an appeal filed against the order-in-appeal No. SRP/494/VDR-I/2013 dated 27.2.2013 passed by the Commissioner (Appeals), Central Excise, & Customs, Vadodara. 2. Briefly stated the facts of the case are that the appellant had availed CENVAT credit of Rs. 3,91,683 /-, for the period from January 2010 to October 2010 at their factory, o....
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....ted their appeal. Hence, the present Appeal. 3. Ld. Advocate Shri H.D.Dave, Advocate assisted by Shri H. Gunguly, Advocate submits that CENVAT credit availed on the service tax paid on these services viz. Advertizing Services, Consulting Engineers Services, Chartered Accountant Services etc are held to be input service under various judgments of the High Courts and Tribuna....
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....p; at their factory, when the entire input services have been received and utilized for their business activity at their head office which was not registered as ISD. The issue is no more res integra and settled by the Hon'ble High Court at Gujarat in Dashion Limited (supra)'s case laying down the principle that non-registration of the head office as an input ser....
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....lly 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 re....