TMI Blog2023 (12) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... e Head Office as it is the Head Office which has availed credit and distributed to the appellant as per the provisions of CENVAT Credit Rules, 2004. The Show Cause Notice is issued invoking Rule 14 of CENVAT Credit Rules, 2004. The said Rule states as credit wrongly availed or utilized . The credit is utilized by the appellant. In such circumstances, the Show Cause Notice issued to the appellant alleging wrongful availment of credit, is valid though it is the Head Office which has distributed the credit. The second argument advanced by the appellant is that the Head Office has been maintaining separate accounts and that the Head Office has not distributed credit of input services pertaining to trading. The appellant has furnished detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rading. The credit availed by the Head Office was distributed to the appellant unit which is engaged in manufacture only. The Department was of the view that the Head Office having distributed credit availed on common input services used for both manufacture of finished goods as well as trading of goods, the appellant has availed ineligible credit. Show Cause Notices dated 29.10.2013 and 30.07.2014 were issued for the periods October 2012 to June 2013 and July 2013 to June 2014 proposing to recover the wrongly availed credit along with interest and for imposing penalties invoking Rule 14 and Rule 15 of CENVAT Credit Rules, 2004. After due process of law, the original authority confirmed the demand, interest and penalties. On appeal, the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 3. The Ld. Authorised Representative Shri Harendra Singh Pal appeared and argued for the Department. The issue as to whether Show Cause Notice issued to the appellant unit is within jurisdiction and whether Show Cause Notice ought to have been issued to the Head Office has been elaborately discussed in the impugned order. The appellant having availed ineligible credit, the Show Cause Notice issued is legal and proper. The appellant has not been able to establish that they have not availed credit on common input services pertaining to trading. The reconciliation statement was not furnished before the authorities below. It is prayed that the appeal may be dismissed. 4. Heard both sides. 5.1 The foremost argument put forward by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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