TaxTMI 
TaxTMI 
TaxTMI 
2018 (12) TMI 1018
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....ure of paints and varnishes falling under Chapter 32 of the Central Excise Tariff Act, 1985 and is having manufacturing units at Howrah, Goa, Sikanderabad, Jammu, Pondichery and Rishra. The Head Office of the appellant is situated at 129, Park Street, Kolkata 700017. The appellant also gets its goods manufactured by job workers and all such goods are sold through the depots situated all over the country. In addition, the appellant is also engaged in the trading of the said goods manufactured by others. The appellant is availing Cenvat Credit on inputs and on input services. The Head Office of the appellant is dealing with the goods manufactured by all the manufacturing units and paying service tax on common services which are for goods manu....
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....ucts or provider of output service, which receives invoices issued under Rule 4A of the Service Tax Rules, 1994 towards purchases of input services and issues invoice, bill or, as the case may be, challan for the purposes of distributing the credit of service tax paid on the said services to such manufacturer or producer or provider, as the case may be. 5. Rule 7 pertains to manner of distribution of credit by input service distributor. At the relevant time, this Rule 7 permitted input service distributor to distribute Cenvat credit in respect of service tax paid on the input service to its manufacturing units or units providing output service, subject to the two conditions, viz. :- "(a) the credit distributed against a document referre....
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.... Superintendent of Central Excise in terms of Rule 3 thereof. Sub-rule (2) of Rule 3 further required any provider of taxable service whose aggregate value of taxable service exceeds certain limit to make an application for registration within the time prescribed. However, there is nothing in the said Rules of 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 procedural and when it was further foun....
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....: "2.1 Department has accepted the judgments where the Hon'ble High Courts dismissed the Department's appeal inter alia holding that substantial benefit cannot be denied because of procedural irregularity. 2.2 In the case of Dashion Ltd. the assessee was engaged in manufacture of water treatment plant and other connected items and was availing benefit of CENVAT credit on the duty paid on inputs, capital goods and input services as permissible under CENVAT Credit Rules, 2004. The assessee had five manufacturing units and had its registered office at Vatva, Ahmadabad. The assessee was also providing several taxable services such as erection and commissioning, repairing and maintenance of water treatment plant, etc. 2.3 The revenue author....