2017 (3) TMI 503

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....e appellants Present Shri S.N. Gohil, 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 Janua....

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....ppeals) in turn, upheld the Order and rejected 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 var....

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....; the appellants are eligible to avail credit  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-regi....

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....2005 or in the Rules of 2004 which would automatically 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 p....