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TMI Blog2013 (12) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit. He drew attention to certain insurance premium paid as per copies of document available at pages 36 and 55 of the appeal folder and security charges paid as per copy of document available at page 66 of the order to submit that these documents specify name of the factory for which cenvat credit should be allowed. His further submission is that the Commissioner (Appeals) in terms of his order dated 23-2-2011 in appeal No. 39/BPL/2011 & 40/BPL/2011 has observed that there was only one head office but the documents not being in the name of unit it was held that the appellant shall not be entitled to the cenvat credit of the input services. He relies on the decision in the case of C.C.E., Vapi v. DNH Spinners reported in 2009 (244) E.L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord. 5. It may be stated that any exemption cannot be claimed a matter of right. Unless and until a strict terms of law is complied with, exemption cannot be granted as public revenue is sacrificed by grant of exemption. Revenue owes a duty to ask about eligibility and manner of claim as well as admissibility thereof and Assessee has burden to proof its claim. Legislature have thoughtfully designed the manner how claim should be made for which they have laid down the procedure under Rule 9 of the Cenvat Credit Rules, 2004. Document which is not known to the law shall not entitle any relief to a claimant. Public interest always weighs heavier than the private interest. Framing of the rule relating to registration of input service distr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate decision in the light of the law enacted in Cenvat Credit Rules, 2004 and also the Special Category of Persons Rules, 2005. The appellate order also no- where discloses the extent of examination done by authority below. It is necessary to ascertain first whether the head office at Calcutta has really incurred the expenses to pass on the credit to the appellant. Secondly, it is also necessary to ascertain whether the head office has taken any service tax registration to distribute the credit. Thirdly, it is also required to ascertain whether the head office of the appellant is falling under Section 2(m) of Cenvat Credit Rules, 2004 as input service distributor. Fourthly, it is required to ascertain that whether the appellant's head offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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