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TMI Blog2013 (9) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... l No.SA/148/VAPI/ 2011, dt.28.09.2011. 2. The facts of the case, in brief, are that during the course of Audit, it was noticed that the appellant has availed CENVAT Credit of Service Tax of Rs.3,68,654/- during period from August, 2006 to August,2008 on the documents/bills in the name of appellant's Head Office. Head Office of the appellant is to be considered as Input Service Distributor, as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed vide impugned order wherein the Adjudicating Authority has demanded the CENVAT Credit of Service Tax of Rs. 3,77,494/- along with interest and imposed equal penalty. 3. Aggrieved by such an order, the appellant took up the matter before first appellate authority and the first appellate authority did not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to the manufacturing of the final product. 5. Ld.Commissioner (A.R.), would be submit that the appellant being an organized sector, should have taken the registration of the head office as an input service distributor as the rules and laws were in existence during that time. It is her submission that having not done so, the Order-in-Appeal should be upheld. 6. I have considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services, which has been denied to the appellant, I find that these services are undisputedly used for the purpose of the manufacturing activity of the appellant. In my view, the appellant is eligible to avail CENVAT Credit on these items as has been held by the Tribunal in the case of Ultratech Cement Ltd. 2010 (260) ELT 369 (Bom.). 9. In view of the foregoing, I find that the issue involved is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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