2017 (4) TMI 1220

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....redit Rules (CCR), 2004 and disallowed the proportionate CENVAT credit of Rs. 12,60,368/- pertaining to input services received at Hubli plant and demanded recovery of the same under Rule 14 of CCR read with Section 11A of the Central Excise Act, 1944 along with interest. 2. Briefly the facts of the case are that the appellant is engaged in the manufacture of alternators falling under Chapter 85 of the First Schedule of the Central Excise Tariff Act, 1985. They availed CENVAT credit under CCR, 2004. During the course of audit of records of the assesse, the LTU audit observed that Bangalore Unit had availed credit of service tax paid on overriding commission/sales commission paid to M/s. Kirloskar Oil Engines Ltd., Pune (for short KOEL) f....

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....l of the appellant. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties, I find that this Tribunal vide its Final Order dated 10.7.2015 in the appellants own case has allowed the appeal on merit. The relevant para 4-6 of the Tribunals decision are reproduced herein below: "4. As seen from the above, the receipt of the services and the fact of service tax paid on the same is not disputed. The only dispute is availment of credit by the Bangalore unit, without obtaining the ISD registration. I find that the Tribunal in number of decisions has held that such obtaining of ISD registration is only a procedural condition, which cannot lead to de....