2014 (9) TMI 804

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....roducts and they have units in Navi Mumbai, Andheri and also in Uttaranchal and Himachal Pradesh. As far as the units located in Uttaranchal and Himachal Pradesh are concerned, they are eligible for excise duty exemption under area based exempted scheme. The head office of the appellant is situated in Andheri, Mumbai and is registered as an Input Service Distributor (ISD) and distribute credit to all the manufacturing units. In respect of certain specified services listed under sub-rule (5) of Rule 6 of the Cenvat Credit Rules, 2004, the appellant distributed the entire credit to the duty paying units situated outside Uttaranchal and Himachal Pradesh. Revenue was of the view that since the said services are consumed by the units situated in....

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....sel also submits that the Commissioner having jurisdiction over the recipient of the unit receiving the input service credit does not have jurisdiction to determine the distribution of credit by the head office which is registered as ISD and only the Commissioner having jurisdiction of the head office registered as an ISD is competent to issue notice and decide the matter. Therefore, he assails the impugned order for lack of jurisdiction. He has also relied on a number of decisions of this Tribunal in the case of United Phosphorus Ltd. v. CCE, Surat- 2013 (30) S.T.R. 509 (Tri.-Ahmd.), Ericson India Pvt. Ltd. v. CCE & ST, Hyderabad - 2011 (24) S.T.R. 346 (Tri.-Bang.), CCE, Bangalore v. ECOF Industries Pvt. Ltd. - 2012 (277) E.L.T. 317 (Kar.)....