M/s MUDHRA FINE BLANC PVT LTD Vs THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE, CHENNAI: 09.08.2019 - Service Tax – Cenvat Credit - Credit availed on GTA Services, Invoices addressed to Corporate Office, Credit availed on Hotel stay; and Credit availed on Auction Services – HELD - Invoices addressed to Corporate Office - Appellant did not obtain the ISD Registration, which was only a procedural lapse - the registration as ISD is not mandatory, which is evident from the C.B.E.C. Circular No. 1063/2/2018-CX dated 16.02.2018 wherein the Board has that non-registration of ISD is only a procedural irregularity, for which reason the benefit of CENVAT Credit cannot be denied to the assessee. The denial and the impugned order to this extent is set aside and this ground is allowed - CENVAT Credit on Hotel Stay - Hotel stay of technicians were needed only in case of requirement and that they were provided accommodation only for that limited purpose. This is directly connected in relation to the manufacturing activity, though not in the activity of manufacture per se. This ground-of-appeal is also allowed - CENVAT Credit on Auction Services - the definition of Rule 2(l) of the CCR, 2004 (amended) covers commission paid on sales promotion as well, which is in relation to the manufacturing activity. Hence, the CENVAT Credit availed on Auctioneer Services in the case on hand also deserves credit, more so because the sale by auction has suffered Central Excise Duty as well as VAT. It is also an admitted position that even the registered auctioneer has remitted Service Tax on the commission it received from the appellant. Therefore, the denial of credit is unsustainable, the impugned order to this extent is set aside and the issue is decided in favour of the assessee - CENVAT Credit on GTA Services – Matter remanded to Adjudicating Authority to consider the plea of the appellant that the sale was on ‘FOR’ destination basis - The appeal is partly allowed and partly remanded

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