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2019 (3) TMI 1094 - CESTAT BANGALORECENVAT Credit - ISD registration - credit related to dealer premises - credits were availed on the basis of Input Service Distributor (ISD) invoices issued by the head-office of the appellant - Rule 7(c) of CCR, 2004 - Held that:- The Commissioner (A) has rightly held that the appellant has violated Rule 7(c) of CCR, 2004 which provides that input service distributor can distribute the CENVAT credit in respect of Service Tax paid on input services to its unit subject to the condition that the credit of Service Tax attributable to service used wholly by a unit shall be distributed only to that unit whereas the services utilized exclusively by dealer premises and the unregistered premises were distributed solely to the manufacturing unit in violation of Rule 7(c) of the CCR, 2004. Further, the Commissioner (A) has rightly held that the CENVAT credit on input services pertaining to dealer premises and unregistered premises cannot be said in relation to manufacture of final product and CENVAT credit is not available to the appellant as per Rule 2(l) of CCR, 2004. Appeal dismissed - decided against appellant.
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