06 November 2013
CCE, Vapi v Jindal Photo Ltd. 2009-TIOL-359-CESTAT-AHM - In the instant case, input service distributor did not take the registration and while transferring the credit, registration no. was not mentioned and the department denied the credit. However, the Tribunal allowed the credit as it was merely a procedural lapse and there was no dispute that the input service was received.
Thanks for your reply. I already had this short note of this case. I actually require the entire facts of this case. If you can provide me with the entire fact and the judgment copy then it will be very helpfull.