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2018 (5) TMI 673 - AT - Service TaxInput service distribution - Recovery u/r 14 of CCR, 2004 - demand on the ground that the input service viz. air travel agent service, is not admissible as the service related to business activity shall exclude on the definition of input service with effect from 1.4.2011 - Held that: - Rule 14 applies to the person who avails credit wrongly which is recoverable - In the present case, the appellant has not availed the credit whereas they have distributed the input service credit to their respective manufacturing unit who, in turn, availed the credit. Input service distributor does not fall under Rule 14 of the Cenvat Credit Rules as they neither avail the cenvat credit nor utilize the same for payment of any service tax/excise duty. Appeal allowed - decided in favor of appellant.
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