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2018 (4) TMI 670 - AT - Service TaxRecovery u/r 14 of CCR readwith Section 73 (2) of the Finance Act, 1994 - input service distribution (ISD) - demand on the ground that they have wrongly availed cenvat credit in respect of Haridwar Unit which is manufacturing excisable goods which are exempted from duty in terms of N/N. 50/2003 - case of appellant is that Appellant is mere Input Service Distributor and has himself did not avail cenvat credit hence the recovery in terms of Rule 14 is not sustainable. Held that: - the Input Service Distributor registration is only for the purpose of distribution of credit. He can be held accountable only in case of improper distribution of credit which is not the issue in the present case. This Bench in the previous proceedings against the Appellant in Mahindra & Mahindra Ltd. Versus Comm. of Service tax, Mumbai [2017 (7) TMI 167 - CESTAT MUMBAI] has already held that Rule 14 of CCR can be made applicable only on the person who avails the Cenvat credit wrongly or utilizes the credit,it is not invokable against the Input Service Distributors. Demand set aside - appeal allowed - decided in favor of appellant.
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