TMI Blog2015 (6) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... of the factories located at various places. Such restriction, was put after 31.3.2012. In view of this, prima facie, we are of the view that during the period till 31.3.2012, there was no irregularly in issuing of the ISD invoices by the Head Office to the appellant company passing on the cenvat credit in respect of the service which may have been used exclusively by the Vizag Unit. Such restrictions came only w.e.f 1.4.2012 and according to the ld. Counsel for the appellant, the credit distributed w.e.f. 1.42012 period is only about ₹ 11 Lakhs. Appellant unit would not be eligible for cenvat credit in respect of the invoices issued by Head Office during the period w.e.f. 1.4.2012. In view of this, we direct the appellant unit to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich had been entirely used in the Vizag Unit and, therefore, the service tax credit in respect of this service which was received and used by Vizag Unit was not available to the appellant unit located at Bhilai. It is on this basis that the Commissioner by the impugned order dated 28.03.2014 has confirmed the cenvat credit demand of ₹ 4,58,04,123/-along with interest thereon under Section 75 of the Finance Act, 1994 and has imposed penalty of equal amount on the appellant company under Rule 15(2) of the Cenvat Credit Rules, 2004. Against this order of the Commissioner, this appeal has Been filed alongwith stay application. 2. Heard both the sides in respect of stay application. 3. Shri Rupesh Kumar, Advocate, ld. Counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice [Distributor (ISD) with whom the ISD is registered is competent to decide the matter, that in view of this, the Commissioner of Central Excise, Raipur was not competent to adjudicate this matter, that in respect of issue of ISD invoices by the appellant Head Office to the appellant unit, Hyderabad Commissionerate has confirmed a cenvat credit demand of ₹ 4,18,68,904/- for the period from 2006-2007 to 2010-2011 and on appeal being filed to the Tribunal against that order of the Commissioner of Central Excise, Hyderabad, the Tribunal vide Misc. Order No.20005/2014 dated 8.1.2014 has waived the requirement of pre-deposit and that when in respect of the issue of ISD invoices by Head Office, the Tribunal vide Misc. Order dated 8.1.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice of the appellant company is at Hyderabad where there two units of the company manufacturing Sodium Bi-Chromate and there is another unit of the appellant company at Vizag manufacturing the same product. The appellant's unit located at Bhilai also manufacture Sodium Bi-Chromate. The dispute is in respect of the cenvat credit of ₹ 4,58,04,123/- availed by the Bhilai Unit on the basis of the invoices distributing the cenvat credit as input service distributor issued by the appellant company Head Office at Hyderabad. The Department's contention is that this cenvat credit which has been distributed by the Head Office at Hyderabad is in respect of the services which had been wholly used by Vizag Unit and, therefore, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passing on the cenvat credit in respect of the service which may have been used exclusively by the Vizag Unit. Such restrictions came only w.e.f 1.4.2012 and according to the ld. Counsel for the appellant, the credit distributed w.e.f. 1.42012 period is only about Rs.ll Lakhs. Therefore, irrespective of the question as to whether the Raipur Commissioner had jurisdiction to adjudicate the cenvat credit on the basis of the ISD invoices issued by Head Office or whether the Commissioner, Hyderabad only had jurisdiction to question the credit passed on by the Head Office at Hyderabad, we are of prima facie view that the appellant unit would not be eligible for cenvat credit in respect of the invoices issued by Head Office during the period w.e.f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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