TMI Blog2017 (4) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... r, does not have any merits - credit allowed - decided in favor of appellant. - ST/22438/2014 - A/30412/2017 - Dated:- 9-3-2017 - Ms. Sulekha Beevi, Member(Judicial) Shri S. Thirumalai, Advocate for the Appellant Shri M. Chandra Bose, Joint Commissioner (AR) for the Respondent ORDER [Order Per Ms. Sulekha Beevi, C. S.] 1. The above appeal is filed against the disallowance of credit for the reason that ISD invoices are not proper. 2. The appellant M/s. CMC Limited, Gachibowli, Hyerabad is registered with service tax department under the category of Maintenance or Repair service, Information Technology Software, Renting of Immovable property, Manpower Recruitment Agency service and Business Auxiliary service. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoice is issued from head Office, Mumbai. The dispute is with regard to invoice issued mentioning 'M/s CMC Ltd, R D'. The department is of the view that the R D unit is a separate unit and that no taxable output services are provided by the R D unit and therefore the credit cannot be allowed as they do not use input services. The Ld. Counsel submitted that there is no R D activity carried out in the said building and the building is used for accounting and administrative activities only. The appellant had furnished an affidavit before the Commissioner (Appeals) stating the above facts. The affidavit was not considered at all. The Ld. Counsel adverted to Rule 7 of CENVAT Credit Rules 2004, which provides the rule regarding the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uted to the appellants R D building also. R D cannot be considered as output services. That the said unit is therefore not providing any output service and therefore appellant is not eligible to take credit. 5. I have heard the submissions made before me. The Mumbai Office of the appellant is registered as input service distributor and the common credit on input service is availed by the Mumbai Office and distributed to various units proportionately. In that manner, the credit has been distributed to the appellants unit in Hyderabad. In the invoices so distributed, the Mumbai Office has mentioned separate building (four buildings) of the appellant which is situated in the registered premises. There is no dispute with regard to the invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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