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TMI Blog2016 (12) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that credit of the offices located at the various place cannot be distributed by the ISD. It was alleged that ISD could avail credit only in respect of input services received at its own address. 2. The learned Counsel for the appellant argued that the facility of ISD was introduced for the convenience of manufacturer. It was argued that the various services were availed by the marketing office located at various stations. He argued that the input service specifically includes services availed in respect of marketing. The definition of input services reads as follows: - "(1) "input service" means any service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose 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 credit of the service tax paid on the said service. This was not permissible inasmuch as the transactions involved distribution of CENVAT credit by the Mumbai office of the appellant-company to its Mangalore unit without obtaining ISD registration and issuing invoices in terms of sub-rule (2) of Rule 4A of the Service Tax Rules, 1994. If it is held that the availment of CENVAT credit by the Mangalore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been brought to the knowledge of the department that Cenvat credit is being taken by the appellant on a document issued by the service recipient who is not registered as ISD under Rule 3 of the "Service Tax (Registration of Special Category of Persons) Rules, 2005" read with Rule 7 of the Cenvat Credit Rules, 2004." He also relied on the decision of Tribunal in case of Clariant Chemicals (I) Ltd. - 2015-TIOL-2510-CESTAT-MUM. 4. I have gone through the rival submissions. I find that the Pune marketing office of the appellant is registered as ISD and it was availing credit of various services availed by marketing office located at Aurangabad, Ahmednagar, Jalgaon, Nasik, Beed etc. The only allegation raised in the show-cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e credit can be availed if the documents are not addressed to the ISD but to its offices not registered as ISD. I find that the input services received by the respondent are entitled to be taken credit. It is not restricted to the input services received by the respondent at their factory. Input services received by the appellant at its Head Office or other offices are also eligible for credit and the facility of ISD has been granted to facility taking of such credit. The show-cause notice nowhere alleged that the services on which credit has been taken are not eligible input services. In the case of Doshion Ltd. - 2013 (288) ELT 291 (Tri-Ahmd), the Tribunal has observed as follows: - "5. We have considered the submissions made by both sid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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