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M/s. THE INDIA CEMENTS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, TIRUNELVELI

2015 (11) TMI 681 - CESTAT CHENNAI

Denial of CENVAT Credit - Revenue alleges that the credit distributed by Head Office is only permissible to the manufacturer/appellant but not the credit distributed by its Regional Offices - Held that:- Definition of input service distributor using the term an office is applicable to the appellant, but the term an office cannot be limited to a physical boundary but shall be interpreted as different boundaries which are offices and distribute the credit. The requirement is that credit distributi .....

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bing two conditions. - There is no finding by the Adjudicating authority of any violation of the above conditions. Therefore there cannot be denial of Cenvat credit distributed to the appellant for its consumption. - Decided in favour of assessee. - E/00506/2008 - FINAL ORDER NO. 40412 / 2015 - Dated:- 8-4-2015 - Shri D.N. Panda, Judicial Member And Shri R. Periasami, Technical Member For the Appellant : Shri S. Muthuvenkataraman, Adv. For the Respondent : Shri M. Rammohan Rao, AC (AR) ORDER Per .....

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ributed by Head Office is only permissible to the manufacturer/appellant but not the credit distributed by its Regional Offices. Since the term an office used in the said Rule which came into force with effect from 10.09.2004 does not include a place beyond head office. The period of dispute in the instant case is covered by the above definition. 2. According to the appellant, Adjudicating authority without making an allegation in the show-cause notice as to confirming the credit distribution .....

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Office was registered under the Finance Act, 1994 under the category of GTA and their Tamil Nadu Regional Office was not so registered. 4. On the other hand, Revenue contends that if credit is distributed by an officeonly and that too the Head Office that is permissible to allow Cenvat credit. Learned Commissioner rightly held that whosoever grants credit does not become ISD. Rule 7 along with Rule 2 (m) of Cenvat Credit Rules, 2004 being regulatory measure that protects the interests of Revenue .....

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