TaxTMI 
TaxTMI 
2015 (6) TMI 692
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....me appellant company located at Vizag manufacturing the same product. The Corporate Office of the appellant unit is registered as Internet Service Distributor (ISD) and took the cenvat credit in respect of the input services provided by various service providers on the basis of invoices issued in the name of the Corporate Office and distributed the credit to various units under ISD invoices. During the period from September, 2008 to July, 2012, the appellant availed cenvat credit on the basis of invoices issued by the Hyderabad based Corporate office. During this period on the basis of the ISD invoices issued by the Corporate office to the appellant unit, service tax cenvat credit amount of Rs. 4,58,04,123/- was taken, but according to the ....
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....all be distributed only to that unit was introduced w.e.f. 1.4.2012, that after 1.4.2012 only the credit of about Rs. 11.39 lakhs had been distributed and the remaining ISD invoices issued by the Head Office were in respect of the credit had been availed prior to 14.2012, that in any case, in terms of the Tribunal's judgment in the case of Elder Pharmaceuticals Ltd. Vs. CCE, Belapur reported in 2014 (302) ELT 556 (Tribunal-Mumbai), the Commissioner having jurisdiction over the units taking credit on the basis of ISD invoices issued by Corporate office/ Head office outside his jurisdiction is not competent to adjudicate the taking of credit by the Head office / Corporate office and issuing ISD invoices for distribution the same, that it ....
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.... that, in any case, w.e.f. 1.4.2012, there was a specific provision in form of Clause (C) of Rule 7 of the Cenvat Credit Rules, 2004 providing that credit of service tax attributable to services used wholly in a unit shall be distributed only to that unit and therefore passing on of cenvat credit to Bhilai unit by way of ISD invoices by the Head Office in respect of the services, which have been used by the Vizag Unit, is not correct. He, therefore, pleaded that the appellant have not been able to establish prima facie case in their favour and as such, this is not the case of waiver from the requirement of pre-deposit. 5. We have considered the submissions from both the sides and perused the records. 6. The dispute is in respect of the un....
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....xempted goods or providing of exempted services shall not be distributed. Till 31.3.2012, there was no provision that if there are more than one factories of a company having Head Office at a particular place, and some service has been used exclusively by the factory located at a place A, its cenvat credit cannot be distributed to the factory located at B and C. Similarly, there was no provision that the cenvat credit distributed by the Head Office as input service distributor should be in proportion to the turnover of the factories located at various places. Such restriction, was put after 31.3.2012. In view of this, prima facie, we are of the view that during the period till 31.3.2012, there was no irregularly in issuing of the 1SD invoic....