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2013 (11) TMI 764 - CESTAT KOLKATADenial of CENVAT Credit - Penalty under Rule 15 (4) of Cenvat Credit Rules, 2004 - Applicant has availed cenvat credit during the period from 15.9.2008 to 07.01.2009 on the basis of invoices issued by their Head Office, who has been registered as "Input Service Distributor" w.e.f. 2005 - Held that:- Applicant was denied cenvat credit on the invoices issued by the Head Office as "Input Service Distributor" on the ground that such services were not attributable to the manufacturing unit. It is the plea of the Applicant before the ld. Commissioner (Appeals) was that since the credit has been availed by their Head Office and distributed in favour of the Applicant Unit and no question had been raised about the admissibility of credit on such input services by the Jurisdictional Commissionerate, therefore, eligibility/availability of credit on such services, cannot be questioned in the hands of the Applicant Unit. availability of credit by the Head Office had not been disputed and hence, when the same has been distributed after being registered as "Input Service Distributor", the same cannot be questioned at the hands of the Applicant Unit, who availed credit on the basis of such invoices. Also, we find that the Applicants are registered as "Input Service Distributor" and the input services on which the cenvat credit has been availed for the purposes of distribution as "Input Service Distributor", are held as eligible to cenvat credit by various pronouncement by this Tribunal. In these circumstances, the applicants are able to make out a prima-facie case for total waiver of duty and penalty, hence, predeposit of all dues adjudged is waived and its recovery stayed during pendency of the appeal - Stay granted.
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