2013 (5) TMI 737

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....ed by the appellant against OIA NO.BC/262/SURAT-II/2011 dt. 29/09/2011 under which the Order in Original dated 25/03/2011 passed by the adjudicating authority was upheld. 2. The issue involved in this case is whether the appellant is eligible for cenvat credit of service tax in respect of services pertaining to their other units when distributed by the Head Quarters who is also registered as IS....

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....of the Tribunal in their own case according to which such cenvat credit distributed by Head Quarter was held admissible. 4. On the other hand, ld. AR pointed out para-13, 14 & 15 of the adjudication order and emphasized that cenvat credit documents were invalid and, therefore, cenvat credit was not admissible. 5. After perusal of records and hearing rival submission that audit of the appella....

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....t in the case of ECOF Industries Pvt. Ltd.[2011 (23) STR 337 (Kar.)] is very relevant and is reproduced below: 8. It is in this context, the definition of input service distributor makes it clear that a manufacturer or a producer of a final product or a provider of output service may have more than one unit and may be distributed in various parts of the country. It is in this background the def....

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....o its various units. At the time of distribution, the manner of distribution is provided in Rule-7 which reads as under: Rule 7. Manner of distribution of credit by input service distributor - 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 follo....