TMI Blog2019 (10) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... or the dealers who achieved the target sale - on perusal of the facts, it is seen that the Show Cause Notice is issued against the appellant-company who is only an ISD. The decisions relied by the ld. counsel in the case of MAHINDRA MAHINDRA LTD. VERSUS COMM. OF SERVICE TAX, MUMBAI [ 2017 (7) TMI 167 - CESTAT MUMBAI] , KANSAI NEROLAC PAINTS LTD. VERSUS COMMISSIONER OF GST, MUMBAI [ 2018 (5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Brief facts are that during the course of audit of the accounts of the appellant, which is an ISD, it was noticed that they have distributed credit of service tax paid on tour operator service in connection with the conducting of foreign tours to their dealers during the period November 2014 to February 2016. The department was of the view that tour operator service does not qualify as inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied upon the decision in the case of M/s. Savita Oil Technologies Ltd. Vs. Commissioner of Central Excise, Belapur 2017-TIOL-4604-CESTAT-MUM. The second argument put forward by him is that the appellant-company is an ISD who has distributed the credit to other units. The alleged credit has not been availed by the appellant company. Even if the credit is wrongly availed, the demand has to be mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Savita Oil Technologies Ltd. (supra) relied by the counsel is not applicable as in the said case, the tour operator services were availed for the staff of the company for official work. 4. Heard both sides. 5. The issue is whether the demand raised alleging that the credit availed on input services in the nature of tour operator service is eligible or not. As per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to whether the demand can be raised against the ISD alleging wrong availment of credit when the credit has been availed by the unit company and the ISD has only distributed the credit. The demand raised against the appellant-company who is an ISD cannot sustain. Following these decision, I am of the view that the demand cannot sustain. The impugned order is set aside and the appeal is allowed w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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