CENVAT Credit Allowed as ISD Registration Requirement Was Only Procedural: CESTAT Bangalore

Indo MIM Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Bangalore) The appeals before CESTAT Bangalore arose from an order disallowing CENVAT credit availed by the appellant on common input services across multiple manufacturing units and confirming demand along with interest and penalties for the period July 2012 to August 2015. A separate appeal by the department challenged the reduction of penalty imposed by the adjudicating authority. The appellant operated three manufacturing units and one job worker unit, with branch offices abroad engaged in sales promotion activities. The appellant...