TMI Blog2020 (1) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been disputed, therefore, the appellant is entitled to avail Cenvat credit on this ground only. The admissibility of Cenvat Credit by the appellant cannot be disputed at this stage - appeal allowed - decided in favor of appellant. - Excise Appeal No. 51703 of 2019 - FINAL ORDER NO. 50073/2020 - Dated:- 14-1-2020 - HON BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) Shri B L Narasihman, Advocate for the appellant Ms. Tamana Alam, Authorized Representative for the respondent ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order, wherein the Cenvat Credit has been denied to the appellant which has been distributed by the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nied to the appellant who has received the Cenvat Credit on distribution by ISD and the availment of Cenvat Credit has not been disputed at the end of the ISD? The said issue has been examined by this Tribunal in the case of M/s Henkel Anand India Pvt. Ltd. vs. Commissioner of C. E ST, Gurgaon-I in Final Order NO. 61130 of 2019 dated 02.12.2019, wherein this Tribunal has observed as under; 6. On consideration of the submissions made by both the sides, I find that in this case, the first issue is that whether any notice has been issued to the ISD or not? The answer came that no notice has been issued to the ISD. 7. In terms of Rule 3 of the Cenvat Credit Rules, 2004, whatever service tax has been paid by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o its manufacturing units or units providing output service, subject to the following condition, 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 used in a unit exclusively engaged in manufacture of exempted goods or providing of exempted services shall not be distributed; (c) credit of service tax attributable to service used wholly in a unit shall be distributed to the unit; and (d) credit of service tax attributable to service used in more than one unit shall be distributed pro rate on the basis of the turnover during the relevant period of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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