TMI Blog2020 (1) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... MEMBER (JUDICIAL) Shri S C Kamra, Advocate for the appellant Shri P Juneja, Authorized Representative for the respondent ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order denying the Cenvat Credit distributed to them by their head office as ISD (Input Service Distributor). 2. The facts of the case are that the appellant is engaged in the manufacture of Rayon Tyre Yarn Tyre Cord Fabric at their factory located at Kota, Rajasthan. They are having their head office at New Delhi who is registered as Input Service Distributor the head office availed certain services and distributed service tax paid on them to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd the parties on consideration of issue placed before me, I find that the issue arises by me is whether Cenvat Credit can be denied 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 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - The input service distributor may distribute the Cenvat credit in respect of the service tax paid on the input service to 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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