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2023 (9) TMI 1403 - CESTAT KOLKATACENVAT Credit - input service distribution - assessee availed cenvat credit of service tax paid on invoices issued by ABMCPL - It was observed that ABMCPL was merely distributing credit despite not being an input service distributor and hence cenvat credit is not available to the assessee since it was a violation of provisions of Rule 2 (l),Rule 7 and Rule 9 of the Cenvat Credit Rules, 2004. HELD THAT:- It is found that the assessee’s own case for the earlier period, this issue came up before this Tribunal in M/S. HINDALCO INDUSTRIES LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA-II [2023 (6) TMI 457 - CESTAT KOLKATA] and this Tribunal has observed the services rendered by the ABMCPL is rightly classifiable under the category of ‘Business Support Service’ and ABMCPL has rightly paid Service Tax under the said category. The service tax paid by ABMCPL has been rightly distributed to their group companies, including Appellant.” As the issue has already been decided in favour of the assessee, therefore, the service rendered by ABMCPL is rightly classifiable under the category of BSS and ABMCPL has rightly paid the service tax under the said category and the service tax paid by ABMCPL has rightly been distributed to their group companies including the assessee - the assessee is entitled to take the cenvat credit on the services distributed by ABMCPL. The appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed.
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