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2017 (7) TMI 167 - AT - Service TaxCENVAT credit - input service distributor - The case of the department is that the total credit was distributed to all the registered units whereas the Haridwar unit is exempted from payment of excise duty. Therefore, the credit attributed to the Haridwar unit is not admissible - Held that: - the input service distributors have not taken any credit whereas they have already distributed the input service credit. The credit was taken by various manufacturing units. Therefore, rule 14 can be made applicable only on the person who avails the cenvat credit wrongly or utilised the same. Therefore the appellant being an input service distributor cannot be issued any SCN - Board vide F. No.137/68/2013-STd dated 10.03.2014 wherein it was clarified that recovery under Rule 14 can be only be from the manufacturer or service provider and there is no provision for issuing a show-cause notice to input service distributor - the demand raised on the appellant being an input service distributor is not sustainable in law - appeal allowed - decided in favor of appellant.
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