TMI Blog2019 (7) TMI 1778X X X X Extracts X X X X X X X X Extracts X X X X ..... owing their appeal. Further, the impugned order-in-appeal is also not sustainable as the Commissioner (Appeals) have erred in not taking notice of the admitted fact on record of the Department that the appellant is registered as an ISD, and hence entitled to cenvat credit of common input services. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 53635 of 2018-SM - FINAL ORDER NO. 51643/2019 - Dated:- 10-7-2019 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Vineet Sodhani, C. A. for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER The appellant assessee - M/s Secure Meters Limited is engaged in the manufacture of Energy Meters Components thereof. Their Head Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... units other than the assessee unit. Thus, it appears that the appellant has availed cenvat credit which was liable to be disallowed and recovered. Accordingly, vide show cause notice dated 25.01.2011 the appellant was put to notice as to why cenvat credit of ₹ 19,97,203/- should not be disallowed and recovered from them alongwith interest and further penalty was proposed. 3. The show cause notice was adjudicated on contest. In the adjudication order-in-original dated 30.03.2012, the proposed demand was confirmed with interest and further penalty of ₹ 5 lakh was imposed under Rule 15 of Cenvat Credit Rules, 2004, wherein the Commissioner observed that the appellant under similar facts and circumstances related to the period 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration. I find that as per statutory definition provided under Rule 2(m) of the CENVAT Credit Rules, 2004, input service distributor means an office of the manufacturer or producer of final products or provider of output service, which receives invoices issued under rule 4A of the Service Tax Rules, 1994 towards purchases of input services and issues invoice, bill or, as the case may be, challan for the purposes of distributing the credit of service tax paid on the said services to such manufacturer or producer or provider, as the case may be; . Rule 3(1) of the Service Tax (Registration of Special Category of Persons) rules, 2005 requires an ISD to obtain registration with the Department. Sub-rule (2) of Rule 4A of the Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) have erred by travelling beyond the scope of the show cause notice as he has disallowed the cenvat credit on a new ground that the appellant is not registered as an ISD for availing the cenvat credit at their Head Office. Further, the Commissioner (Appeals) have erred on the facts, borne on the record of the department, as the appellant is admittedly registered as an ISD, at the Udaipur office, vide registration certificate dated 05.05.2009 issued by the Range Office at Udaipur. Accordingly, he prays for allowing of the appeal with consequential relief. 7. Learned Authorised Representative for the Revenue has relied on the findings of the courts below. 8. Having considered the rival contentions, I find that sim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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