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2016 (4) TMI 495 - CESTAT KOLKATA

2016 (4) TMI 495 - CESTAT KOLKATA - TMI - Admissibility of Cenvat credit - wrongly taken by the Head office of the appellant with respect to the services availed by the branch offices situated all over the country under Appellant's head quarters - Held that:- the facts involved in the present case are similar to the facts before CESTAT Ahmedabad in the case of Market Creators Ltd. vs. Commissioner of C.Ex. & S.T., Vadodara [2014 (7) TMI 704 - CESTAT AHMEDABAD]. By following the same, the appella .....

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sion when the case was fixed for hearing on 08.01.2016, also none appeared on behalf of the Appellant. 3. Sri S.S.Chatterjee, Supt.(A.R) appearing on behalf of the Revenue argued that the issue involved in the present proceedings is regarding Cenvat Credit wrongly taken by the Head Office of the Appellant with respect to the services availed by the branch offices of the Headquarters situated all over the country. It is his case that when the branch offices are not even registered with the depart .....

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he country under Appellant s head quarters. Headquarter of the Appellant has not been registered as an input service distributor and even the service recipients (branch offices) are also not registered with the service tax authority. It is further observed from the case law relied upon by the Ld. A.R. that similar issue has been decided by CESTAT, Ahmedabad in the case of Market Creators Ltd. vs. Commissioner of C.Ex. & S.T., Vadodara (supra) where following observations have been made in pa .....

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2005 read with Rule 7 of the Cenvat Credit Rules, 2004. On a similar set of facts, CESTAT, Bangalore in the case of Mangalore Refinery & Petrochemicals v. CCE, Mangalore (supra) held as follows :- 2. I have given careful consideration to the submissions. The specific statutory provisions requiring any office of a manufacturing unit or output service providing unit to take ISD registration for the purpose of distributing CENVAT credit on any input service received by it under cover of invoice .....

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se of distributing credit of the service tax paid on the said input services to such manufacturer/producer or service provider. Rule 3(1) of the Service Tax (Registration of Special Category of Persons) Rules, 2005 requires an ISD to obtain registration with the Department. Sub-rule (2) of Rule 4A of the Service Tax Rules, 1994 provides the manner in which a registered ISD shall distribute service tax credit. It provides that the ISD shall issue an invoice/bill/challan duly signed by him or it o .....

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ed and (iv) the amount of credit distributed. 3. In the instant case, it is not in dispute that the manufacturing unit of the company at Mangalore chose to take Cenvat credit on BOFS provided by Corporation Bank, on the strength of the invoices issued by the bank to the Mumbai office of the company. Again, it is not in dispute that the Mumbai office of the appellant-company, which was, effectually, the recipient of the Service rendered by the bank, allowed the Mangalore unit to take Cenvat credi .....

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