TMI Blog2016 (12) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... distribution. Therefore, credit subsequently distributed vide invoice No. 114 dated 07.11.2009 was in respect of services deemed to have been availed by the appellants themselves. In the circumstances availment of credit by the appellant on the strength of invoice issued by its head office, who is holding registration for inputs service distribution cannot be defaulted. Appeal dismissed - decided against Revenue-appellant. - Excise Appeal No. 2796 of 2012 - A/55742/2016-EX[DB] - Dated:- 7-12-2016 - Dr. Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Sh. R. K. Manjhi, AR for the Revenue None for the Respondent-assessee ORDER Per V. Padmanabhan Revenue has filed the present appeal against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts company i.e. credit in respect of input services availed prior to 01.04.2006 the date of amalgamation. However, I find that such allegation in the show cause notice is not supported by any evidence. I find that in fact above objection was raised by the officer during audit of accounts of the appellant. The documents submitted by the appellant shows that the observation raised during audit, was also communicated the officer of Kanpur having jurisdiction, where the appellants are holding registration for input service distribution, who had issued disputed invoice No. 114 dated 07.11.2009. As a squeal to such communication , the jurisdictional officer also at Kanpur, raised the matter and the appellants vide their letter dated 09.09.2010 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on all the activities carried out by the transferor company (M/s Ghari Industries) after effective date of amalgamation i.e. 01.04.06, is deemed to have been carried on for the transferee company (M/s RSPL). In the present case as discussed earlier the transferor company (M/s Ghari Industries) had exhausted its total input service as on 31.03.07 and there was no balance available for distribution. Therefore, credit subsequently distributed vide invoice No. 114 dated 07.11.2009 was in respect of services deemed to have been availed by the appellants themselves. In the circumstances availment of credit by the appellant on the strength of invoice issued by its head office, who is holding registration for inputs service distribution cannot be d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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