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2013 (6) TMI 528 - AT - Central ExciseStay - ISD - Cenvat Credit - Input service distributor - distribution of credit to single unit - recovery of excise duty - penalty under Rule 15 of CCR with section 11AC - Held that:- On going through the above Rule (7), we find that input service distributor may distribute the Cenvat credit to its manufacturing units or units providing output service, subject to the condition (a) and (b) of the rule. From the wording of the rule, we find that input service distributor has to be only one and the credit can be given to different manufacturing units because the "manufacturing units" is used in the rule in plural whereas the input service distributor is mentioned as singular. In the present case we find that the input service credit is being taken by M/s Hindalco Industries Ltd. at Renukoot whereas the input service distributor are more than one as separately registered as Lohardaga and Samri etc. - prima facie view that the Cenvat Credit of service tax paid on input services utilised by the mines located at Lohardaga and Samri etc. is not available to the applicant. - However extended period of limitation may not be applicable to the present case. - pre-deposit ordered partly.
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