TMI Blog2017 (3) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... berate disobedience of law - the appellants are entitled to Cenvat credit from their Head Office/input service distributor - there is no contumacious conduct or deliberate defiance of law and accordingly the extended period of limitation is not attracted - appeal allowed - decided in favor of appellant. - E/60028/2013 to 60030/2013 -EX[DB] - Final Order No. 70160-70162/2017 - Dated:- 31-1-2017 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Ms Padmavati Patil, Advocate for the Appellant(s) Shri Rajeev Ranjan, Joint Commissioner (AR), for the Department ORDER The appellant, a manufacture of soap detergent etc., is in appeal against Order-in-original No. KNP-EXCUS-000-COM-005-13-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpted services shall not be distributed. The said Rule 7 stood substituted with effect from 1 st April, 2012 wherein under Clause (d) it was provided credit of Service Tax attributable to service used by more than one unit shall be distributed pro rata on the basis of their turnover of all its units during the relevant period to the total turnover of such units which are operational in the current period, during the said relevant period. 5. Further, Rule 9 of CCR, 2004 provides that Cenvat credit shall be taken by the manufacturer on any of the following documents - which includes an invoice, bill or challan issued by an 'Input service distributor' under Rule 4A of Service Tax Rules, 1944. Further, proviso to Rule 9(2) provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legations of Revenue are ISD Invoices show non-PAN based registration numbers of the distributor that is the Head Office of the appellant, service providers are not having PAN based registration numbers, address of service providers not mentioned in ISD Invoices and credit have been distributed equally to almost all the units, and also objected to the inter unit distribution of the services received. The Id. Counsel for the appellant has explained that during the relevant period under the provisions there was no such restriction on inter unit adjustment of the credit received and accordingly the same is correctly availed. So far as, ISD number of the distributor is concerned the pan based registration number was allotted sometime in the ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appellant failed to provide any of the details of the service providers to Revenue at any stage. The Id. Counsel has also taken us through the sample of ISD Invoices which have been annexed in the appeal Paper Book. From perusal of the invoice dated 27-11 -2008 for the period September, 2008 issued by the Head office (ISD) of the appellant, we find that it contains full address of the issuer or ISD, it contains the ISD number, date, and the same is addressed to Hamirpur Unit, then it contains the amount distributed and on the face of the invoice in the footnotes it have been mentioned - (i) The amount of Service Tax entitlement reflects the credit on input services paid and accounted for centrally at the Head Office, (ii) The credit cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of credit-unit wise, wherein the appellants units are also there, also annexed category wise summary of service tax paid and distributed for the relevant period along with party wise summary of service tax paid and distributed the relevant period, wherein the relevant columns are, name of the service provider, registration number, tax amount paid, tax amount eligible for credit distribution and the credit was distributed. Accordingly, it is prayed that in view of the substantial compliance made, the Cenvat credit so distributed by ISD Invoice should not been disallowed, accordingly the Id. Counsel prays for allowing the appeal with consequential benefits. 8. The Id. AR for Revenue relies on the impugned order, and relying on the findin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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