9911796707
TMI Blog2020 (4) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri Aalok Arora. Advocate for the appellant Shri P. Juneja, Authorised Representative for the respondent ANIL CHOUDHARY: Heard the parties. 2. The issue involved herein relates to disallowance of cenvat credit of service tax on input services like GTA, Manpower service and legal service received by the appellant for the period January, 2016 to September, 2016. 3. Brief facts of the case a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Recruitment and Supply Agency Service and GTA Service (from depot). It further appeared that the appellant's factory have availed cenvat credit of service tax on the basis of challan/ invoices paid by their Delhi Head Office without getting the Head Office registered as 'Input Service Distributor' (ISD). Accordingly, it appeared that in terms of Rule 9 of Cenvat Credit Rules, cenvat credit can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amended registration, the appellant obtained registration and provided service from both the addresses i.e. Delhi and Village Keshwana Rajput, Kotputli in Rajasthan. Further, observed that as per Rule 2(l) of CCR, 2004, cenvat credit is allowable at the factory provided that the services have been received and used by the appellant at the factory for manufacture of final product or output serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no question of distribution of input credit involved, in the facts and circumstances, as the appellant company is a manufacturing company and not a company providing output service. He further points out that learned Commissioner (Appeals) have travelled beyond the allegation in the show cause notice by observing that the appellant could not prove that the service in order to question has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered as an ISD for its Head Office. Admittedly, services of GTA and Manpower Supply Agency Service have been received only for the sake of accounting at Head Office, there can be no disallowance. Under the facts and circumstances, the factory and Head Office have one common existence under the Service Tax Rules, which is evident from the centralised registration certificate. In view of the common ..... X X X X Extracts X X X X X X X X Extracts X X X X
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