2015 (11) TMI 681

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....e Appellant : Shri S. Muthuvenkataraman, Adv. For the Respondent : Shri M. Rammohan Rao, AC (AR) ORDER Per D.N. Panda: The appellant situated in Shankarnagar, Tirunelveli is a manufacturer of cement thereat. It had consumed input service credit of Rs. 13,89,596/- during the period Jan.05 and Feb.05 and Rs. 83,87,222/- for Mar.05 to Jul.05. The credits so consumed were distributed b....

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....ore, both on the principle of violation of natural justice as well as on merit, the appeal may be allowed following the ratio laid down by Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise, Bangalore I Vs ECOF Industries Pvt. Ltd. reported in 2013 (29) S.T.R.107 (Kar.). 3. There is clear finding in the case of appellant that its Head Office is registered as ISD. Its ....

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....pecifically, that is dealt in para 7 thereof. This ground alone is enough to strike down the Adjudication order on the ground of violation of natural justice. 7. No doubt, the definition of input service distributor using the term an office is applicable to the appellant, but the term an office cannot be limited to a physical boundary but shall be interpreted as different boundaries which are o....