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TMI Blog2015 (8) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case are that the appellant is engaged in the manufacture of paints, falling under Chapter 32 of the Central Excise Tariff Act, 1985. The appellant's factory is located in the District of Bhiwadi, Alwar and the head office in Delhi. The appellant avails cenvat credit of service tax paid by the head office on the input services. During the disputed period, service tax depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... head office after registration and the service tax paid on the disputed services were taken as cenvat credit by the appellant in its factory, cenvat credit cannot be denied in absence of any specific stipulation/ prohibition contained in the Cenvat Credit Rules, 2004. He further submits that input service distributed by the head office have been duly reflected in the returns filed before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE Raigad reported in 2014 (34) STR 835 and Mangalore Refinery & Petrochemicals vs CCE Mangalore reported in 2013 (30) STR 475 (Tri. Bang). She also submits that since the appellant has taken the credit in their Bhiwadi Factory, the proceedings have been rightly initiated by the service tax authorities having jurisdiction over the factory at Bhiwadi and there was no requirement for initiat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the present case inasmuch as the issued decided in those decided cases relates to distribution and taking of cenvat credit prior to obtaining the registration certificate.
6. I view of the above, I am of the opinion that the impugned order is not sustainable and as such, the same is set aside and the appeal is allowed in favour of the appellant.
(Dictated and pronounced in open court) X X X X Extracts X X X X X X X X Extracts X X X X
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