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TMI Blog2023 (6) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant. It is the case of the Revenue that: - (i) The appellant had availed input service credit of Rs.88,27,490/- on the basis of invoices issued by the Head Office at Bengaluru as Input Service Distributor (ISD) and that the ISD had obtained necessary registration only in May 2011. (ii) That the nature of registration was for a single premises and the taxable service was mentioned as 'management consultants'. (iii) The invoices issued by the ISD for credit in May 2011 did not contain the particulars like name, address and registration number of the person providing the services and the serial number and date of invoice, bill or, as the case may be, challan issued by the service provider were also not available. (iv) The CENVAT Credit distributed by the ISD was without excluding the credit attributable to the turnover of trading activities which is an exempted service, and (v) Royalty services and management consultancy services were neither related to nor had any nexus with the activity of manufacturing excisable goods and thus, the same did not qualify as an input service. 2.2 With the above observations, proposal was made in the Show Cause Notice for recovering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 2(l) ibid. * The list of invoices / challans based on which CENVAT Credit was taken by the ISD was also furnished. * The authorities having jurisdiction over the ISD have not objected to taking CENVAT Credit of the Service Tax paid on input services and hence, the authorities having jurisdiction over the manufacturing unit receiving the eligible credit distributed by the ISD cannot question the availment of credit so distributed. * The authorities did not question the similar credit availed by the other manufacturing unit of M/s. 3M Electro & Communication India Pvt. Ltd. at Pune. * The ISD had taken total CENVAT Credit of Rs.1,39,62,761/- and had distributed an amount of Rs.94,84,506/- to the appellant-manufacturing unit at Puducherry and the balance amount of Rs.44,78,255/- was distributed to the other factory unit at Pimpri, Pune. 6.2 Learned Advocate drew our attention to the table at page 7, paragraph 19 of the reply to the Show Cause Notice wherein all the particulars of invoices issued by ISD and the credit availed by the appellant are mentioned, which clearly identify the taxable service as well. 6.3 He has placed reliance on the following judgements/o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontext, the judgement of Hon'ble High Court of Karnataka in the case of M/s. mPortal Wireless Solutions Pvt. Ltd. v. Commissioner of Service Tax, Bangalore [2012 (27) S.T.R. 134 (Kar.)] is not applicable since the same relates to the refund. * The nature of registration is for single premises for which a copy of the ISD registration could have been furnished instead of filing a copy of the generated certificate. * Invoices issued by M/s. 3M Electro & Communication India Pvt. Ltd., the appellant herein, did not contain the name, address and registration number of the service provider. * Credit was distributed without excluding the credit attributable to their trading units which were exempted services. 10.2 At the outset, we find that it is a little strange on the part of Revenue that while the appellant-ISD had distributed credit of Rs.44,78,255/- to its manufacturing unit at Pune and Rs.94,84,508/- to the appellant at Puducherry unit, the Revenue has accepted the distribution of above credit to its Pune unit. The Department has not accepted the distribution of credit by ISD in respect of the appellant's Puducherry unit. A perusal of both the Show Cause Notice and the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice wherein details of ISD invoices issued by the Bangalore unit for availing credit by the appellant is reflected. He would refer to Annexure A to the reply to the Show Cause Notice, which is placed at page 57 of the appeal memorandum, and also to pages 58 to 67, wherein copy of the invoices have been placed, including copy of debit notes. 13.2 We find that the invoices placed on record clearly reflect the service provider challans and corresponding invoices issued by ISD for distribution of credit. Hence, we are of the view that merely because the above invoices do not have the details of person who provided the service, the same is not a valid ground to deny the benefit of credit. 14. For the above reasons, we do not approve the denial of credit for the second reason also. 15.1 Ld. Advocate further contended that the appellant had all along maintained that it has only two manufacturing units, one at Pune and another at Puducherry and that there was no trading unit at all as alleged in the Show Cause Notice. It is his further case that the appellant had also submitted the technical know-how and licence given by M/s. 3M Electro & Communication India Pvt. Ltd. for the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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