2022 (2) TMI 1069

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....ed by the assessee whereas, Appeal No.E - 76610/2017 has been filed by the Department against the aforesaid order. 2.1 Briefly stated, the facts in this case are that the assessee, M/s. Tide Water Oil Company India Limited, is engaged in the manufacture of lubricants and greases on which applicable Central Excise duty is being paid. They are availing the benefits of Cenvat Credit under the provisions of CENVAT Credit Rules, 2004. 2.2 The assessee's Head Office in Kolkata was duly registered as an Input Service Distributor ('ISD') prior to 22.11.2009 (i.e. prior to the period in dispute), however, the same got excluded while seeking amendment in Registration Certificate. The ISD registration was thereafter included on 24.08.2015. Thus, in ....

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....denied for reasons of procedural infirmity in case the ISD registration is not obtained. The same has been confirmed by the Board in Circular no. 1063/2/2018-CX dated 16.02.2018, where details of the various Orders of the High Courts and Tribunals that have been accepted by the Board have been stated. On the basis of the above, he submitted that since the issue has attained finality and hence, the demand is liable to be set aside in its entirety. He further submitted that credit amount of Rs. 4,65,724/- pertaining to their Mumbai office has already been reversed which is not being contested and the payment of the same has also been appropriated in the impugned order. He also contested the demand on the grounds of limitation and submitted th....

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....ut service distributor. It is true that the Government had framed Rules of 2005 for registration of input service distributors, who would have to make application to the jurisdictional 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....