TMI Blog2018 (12) TMI 1238X X X X Extracts X X X X X X X X Extracts X X X X ..... - appeal allowed - decided in favor of appellant. - Excise Appeal No. E/53423/2015 [SM] - FINAL ORDER NO. 53455/2018 - Dated:- 21-12-2018 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr. Prabhat Kumar, Advocate Mr. Arjun Malik, Advocate Present for the Respondent: Mr. K. Poddar, D.R. ORDER PER: RACHNA GUPTA The appellant herein have challenged the order of Dy. Commissioner bearing No.1516 dated 08.05.2015. The appellants are engaged in manufacture of aluminium alloy extruded products and are availing the cenvat credit of Service Tax. Department observed that M/s.IAIL, Bhiwadi were taking cenvat credit on the strength of invoices issued by their head office (IAIL, Delhi) who have the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the appellant mentioned that it is an admitted fact that a consolidated balance sheet comprising of the accounts of the assessee s company situated at Bhiwadi, accounts of head office of assessee s company at Delhi and the AAP division of the assessee s company at Delhi is prepared. It is submitted that the appellant has correctly and legally availed the input service credit. The demand confirmed is also liable to be set aside. It is further impressed upon that though the sub-rule (d) of Rule 7 of Cenvat Credit Rule, 2004 has been wrongly interpreted by the Department, still if the service tax availed by Bhiwadi Unit is required to be distributed only among the units to whom the services have been provided, the amount of credit of credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urance of vehicle services (Rs.39,792/-) (vi) Manpower agency for recruitment service (Rs.12,236/) (vii) Management or business consultant service (Rs.50,607/-) (viii) Membership expenses (Rs.3,708/-) (ix) Office maintenance (Rs.20,207/-) (x) Renting of immovable property for head office rent (Rs.2,94,348/-) (xi) Telephone service used for telecommunication service (Rs.1,20,294/-) 7. Since it is an undisputed fact that the appellant s head office is situated at Delhi and their factory at Bhiwadi and that head office is designated as Input Service Distributor (ISD), also there is no dispute on availment of cenvat credit at ISD level, I observe that the services on which cenvat credit is denied are covered by various deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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