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TMI Blog2014 (9) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... products and they have units in Navi Mumbai, Andheri and also in Uttaranchal and Himachal Pradesh. As far as the units located in Uttaranchal and Himachal Pradesh are concerned, they are eligible for excise duty exemption under area based exempted scheme. The head office of the appellant is situated in Andheri, Mumbai and is registered as an Input Service Distributor (ISD) and distribute credit to all the manufacturing units. In respect of certain specified services listed under sub-rule (5) of Rule 6 of the Cenvat Credit Rules, 2004, the appellant distributed the entire credit to the duty paying units situated outside Uttaranchal and Himachal Pradesh. Revenue was of the view that since the said services are consumed by the units situated i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel also submits that the Commissioner having jurisdiction over the recipient of the unit receiving the input service credit does not have jurisdiction to determine the distribution of credit by the head office which is registered as ISD and only the Commissioner having jurisdiction of the head office registered as an ISD is competent to issue notice and decide the matter. Therefore, he assails the impugned order for lack of jurisdiction. He has also relied on a number of decisions of this Tribunal in the case of United Phosphorus Ltd. v. CCE, Surat- 2013 (30) S.T.R. 509 (Tri.-Ahmd.), Ericson India Pvt. Ltd. v. CCE & ST, Hyderabad - 2011 (24) S.T.R. 346 (Tri.-Bang.), CCE, Bangalore v. ECOF Industries Pvt. Ltd. - 2012 (277) E.L.T. 317 (Kar. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the units receiving the input services credit does not have jurisdiction and it is the Commissioner having jurisdiction over the ISD with whom the ISD is registered has jurisdiction to decide the matter. It is also noted that the Chief Commissioner of Central Excise, Mumbai has also referred this matter to the Central Board of Excise & Customs vide letter dated 24-10-2013 seeking clarification in the matter. In view of the decisions of this Tribunal in this regard, since the jurisdiction itself is in dispute, the applicant has made out a strong case for grant of stay. The other issue relating to the eligibility to the credit can be gone into only once the jurisdiction issue is resolved, which can be done at the time of hearing of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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