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TMI Blog2019 (3) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The narrow compass in which the issue has reached up to the Tribunal stage is the admissibility of the CENVAT Credit on common inputs like Chartered Accountants Services, Banking & other Financial Services, Management, Consultants Services to the registered office of the appellant having several units without obtaining license for input service distribution. 2. Factual backdrop of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt. After unsuccessfully challenging the same before the Commissioner (Appeals), appellant is before this Tribunal. 3. In the memo of appeal and during course of hearing of the appeal Learned Counsel for appellant Mr. Sachin Chitnis submitted that the demand is not sustainable as even after making such distribution through IST also, there would not be any change or variation in the credit availe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals). 6. Heard from both sides at length and perused the case record as well as relevant provision contend in Rule 2 (m) and Rule 7 of the CENVAT Credit Rules, 2004 for the relevant period that encompasses the rule prior to 17.03.2012, between 07.03.2012 and 20.06.2012 as well as the present are with effect from 20.06.2012 of the original as well as amended Rule 7 of CENVAT Credit R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nditions like pro rata distribution on the basis of prediction as well as no distribution to the unit which is wholly providing exempted service. This being the dictate of the rule, it can be said that there is no provision under the CENVAT Credit Rules for mandatory registration for IST. Moreover, there is no restriction in the rule that the Central unit cannot avail the whole credit accruing thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input services as narrated above. Further having regard to the fact that such credit being admissible to the appellant, discussion on the legality of the invocation of the period has last its significance. Hence, the order. 7. The appeal is allowed and the order passed by the Commissioner (Appeals) Order-in-Appeal No: NSK/EXCUS/000/ APPL/208/17-18 dated 28/02/2018 is hereby set aside. (Pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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