2017 (7) TMI 942

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....viding taxable service under categories of erection, commissioning and installation service, maintenance and repair service, transport of goods by road and Business Auxiliary Service and they have a Head Office at Mumbai which is having service tax registration for Input Service Distributor (ISD). During the course of audit, it was observed that the appellants have availed CENVAT credit based on input credit documents addressed to their Head Office situated in Thane, Maharashtra for the period October 2008 to March 2010 which appear to be irregular as the service provider of taxable service is not eligible to avail the credit when the said documents are in the name of the Head Office. On being pointed out by the audit, the appellant reverse....

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....t the credit is admissible. • Essar Steel India Ltd. Vs. CCE: 2016-TIOL-3069-CESTAT-DEL. • Modern Petrofils Vs. CCE: 2010 (20) STR 627 (Tri.-Ahmd.) • CCE Vs. DNH Spinners: 2009 (16) STR 418 (Tri.-Ahmd.) • Deloitte Haskins & Sells Vs. CCE: 2015 (38) STR 1220 (Tri.-Mum.) • Anand Nishikawa Co. Ltd. Vs. CCE: 2014 (34) STR 751 (Tri.-Del.) • Parekh Plast (India) Pvt. Ltd. Vs. CCE: 2012 (25) STR 46 (Tri.-Ahmd.) • CCE Vs. Ecof Industries Pvt. Ltd.: 2011 (23) STR 337 (Kar.) He further submitted that the substantive right of the appellant cannot be taken away by stressing the procedural objections and for this, he relied upon the following authorities: ....