TMI Blog2017 (9) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... no allegation of violation of Rule 7 of Cenvat Credit Rules, 2004. Rule 7 of CCR, 2004 provides manner of distribution of credit by ISD - Hon’ble Karnataka High Court in the case of ECOF Industries Pvt. Ltd. [2011 (2) TMI 1130 - KARNATAKA HIGH COURT] held that credit cannot be denied on the ground that the input services were not used or received in relation to manufacture of Kolkata Unit - appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ISD issued the invoices in respect of GTA services and other input service during the period July, 2009 to March, 2010 which has not been received by the Kolkata unit of the appellant. So the appellant wrongly availed the Cenvat Credit on the basis of the ISD invoices of input service which are not received at their Kolkata Office. 4. The ld. Counsel referred to the following case laws: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sement, telephone, security service, courier service, primary freight, etc. All these services are related to the business activities of the appellant company. The main contention of the ld. A.R. is that the input services have no nexus, directly or in-directly, in or in relation to the manufacture of the final products or the output service of the Kolkata unit. 6. I find that the appellant ava ..... X X X X Extracts X X X X X X X X Extracts X X X X
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