2017 (10) TMI 1305

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....resentative Dr. D. M. Misra 2. This is an appeal filed against the order-in-appeal No. KCH-EXCUS-000-APP-021-15-16 dated 31.07.2015 passed by the Commissioner (Appeals) of Central Excise, Customs and Service Tax, (Kutch) Gandhidham. 3. The short issue involved in the present appeal is: whether the appellants  Bhachau Steel  Unit  is entitled to Cenvat credit of service tax....

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....chau Steel Unit to take credit of the service tax paid  on GTA Service, and used at  the Bhachau Steel Unit.  In support, he refers to the judgement of the Honble Gujarat High court in the case of Commissioner of Central Excise vs. Dashion Ltd 2016 (41) STR 884 (Guj.). 5. Ld. AR for the revenue reiterated the findings of the Ld. Commissioner (Appeals). 6. I find that the issu....

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.... 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 records w....