TMI Blog2017 (9) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. N. Jagadish, AR For the Appellant Mr. N. Anand, Advocate For the Respondent ORDER Per : S. S. Garg The Revenue has filed the present appeal against the impugned order dated 17.2.2017 passed by the Commissioner (A), whereby the Commissioner (A) has upheld the Order-in-Original and rejected the department s appeal. 2. Briefly the facts of the present case are the respondents are engaged in manufacture of cigarettes falling under Chapter 24 of the Central Excise Tariff Act, 1985. The respondents had availed credit of ₹ 36,06,766/- for the period from August 2011 to December 2011 on the strength of documents issued by M/s. India Leaf Tobacco Division (ILTD), Guntur, who is not an input service distributor. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our of the assessee. He further submitted that the learned Commissioner (A) has considered the decisions of this Tribunal in assessee s own case and accordingly, dismissed the appeal of the Revenue. In support of his submission, he relied upon the following case laws in assessee s own case: (i) Final Order No.21318-21319/2016 dated 2.12.2016 in appeal No. E/21505/2014 and E/21506/2014. (ii) Final Order No.20540/2016 dated 12.7.2016 in appeal No. E/253/2012. The learned counsel submitted that the issue involved in this appeal is no more res integra and has been covered in favour of the assessee by the Division Bench of this Tribunal cited supra wherein the Division Bench vide Final Order dated 12.7.2016 in the assessee s own cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder :- Rule 7. Manner of distribution of credit by input service distributor. The input service distributor may distribute the CENVAT credit in respect of the service tax paid on the input service to its manufacturing units or units providing output service, subject to the following conditions, namely :- (a) the credit distributed against a document referred to in rule 9 does not exceed the amount of service tax paid thereon, or (b) credit of service tax attributable to service use in a unit exclusively engaged in manufacture of exempted goods or providing of exempted services shall not be distributed. Therefore, only two limitations are put for the distribution of credit by an input service distributor. Firstly, it ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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