TaxTMI 
TaxTMI 
2020 (3) TMI 1304
X X X X Extracts X X X X
X X X X Extracts X X X X
....ctober, 2010 to January, 2011 which have been adjudicated by the Learned Commissioner, Central Excise, Bangalore and hence, are taken up together for disposal by this common order. 2. The appellant is engaged in the manufacture of camera (reloadable) and has a DTA manufacturing unit as well as a 100% EOU-EHTP manufacturing unit. The appellant obtained registration as Input Service Distributor ('ISD') at its corporate office on 27-6-2008 under Rule 2(m) of the Cenvat Credit Rules ('Credit Rules'). SCNs were issued for denying Cenvat credit on the ground that (i) distribution of credit for the period prior to obtaining ISD registration as not legal, (ii) certain invoices on the strength of which credit was availed were addressed to EH....
X X X X Extracts X X X X
X X X X Extracts X X X X
....obal Solutions Ltd v. CCE - 2016 (42) S.T.R. 932 (Tri. - Bang.), etc. (ii) With regard to the denial of credit for the reason that invoices were addressed to units other than the unit which was registered as ISD, the Ld. Advocate placed reliance on the decisions in the case of Praj Industries Ltd. v. CCE - 2014 (36) S.T.R. 1273 (Tri. - Mum.), CCE v. ECOF Industries Pvt. Ltd. - 2011 (23) S.T.R. 337 (Kar.), 2012 (26) S.T.R. 100 (Kar.) and 2013 (29) S.T.R. 107 (Kar.), Greaves Cotton Ltd. v. CCE - 2015 (37) S.T.R. 395 (Tri. - Chennai), etc. (iii) For denial of credit on the ground that EHTP unit is manufacturing exempted goods, the Ld. Advocate submitted that credit is otherwise eligible in case the unit is manufacturing exempte....
X X X X Extracts X X X X
X X X X Extracts X X X X
....is not in dispute that the subject services have been procured by the appellants for use in manufacturing their final products and further, there is no dispute with regard to payment of service tax on the subject input services of which credit has been availed/distributed by the appellant. In so far as the distribution of credit prior to the period when ISD registration was obtained, we find that the issue is no longer res integra inasmuch as the Hon'ble Gujarat High Court in the case of Doshion Ltd. (supra) has clearly decided the issue in favour of assessee to hold that mere non-obtaining of the registration as 'ISD' cannot disentitle the assessee from claiming the credit and the same is purely a procedural lapse which is curable in natur....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tained ISD registration though belatedly. However, the same cannot be the reason to deny the credit and therefore, by respectfully following the decision of the Hon'ble High Court, we are inclined to allow the credit on the said count. In so far as the invoices addressed to the units other than assessee's ISD unit, there is no dispute that the subject input services have been received and tax has been duly paid thereon. The assessee's entitlement of credit and distribution thereof has been decided by the High Courts and the Tribunal in the decisions referred supra wherein it has been held substantial benefit of credit should not be denied on technical and procedural grounds. 8. With regard to invoices raised on 100% EOU units, we ag....