2016 (2) TMI 590

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....pondent : Shri R. Gurunathan, Addl. Commissioner(AR) ORDER PER : ARCHANA WADHWA The appellant is engaged in the manufacture of alternators falling under Chapter 85 of the First Schedule of the Central Excise Tariff Act, 2004. They obtained the services of M/s. Kirloskar Oil Engines Ltd., Pune (KOEL) in respect of sales orders etc. and took credit of service tax paid on over-riding commission /....

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....unathan, Addl. Commissioner(AR) for the Revenue. The facts are not disputed inasmuch as the services of KOEL were availed in respect of combined sales turnover of Bangalore and Hubli plants. However it is the contention of the appellant that being a Large Tax Payer Unit (LTU), they could have transferred credit from one unit to another. As such even if the credit which could have been taken separa....

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.... of Hubli plant could be utilised by the Bangalore plant without distribution of such credit under proper challans through ISD route. 4. As seen from the above, the receipt of the services and the fact of service tax paid on the same is not disputed. The only dispute is availment of credit by the Bangalore unit, without obtaining the ISD registration. I find that the Tribunal in number of decisio....

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....t. Ltd. Vs. CCE&ST, Daman [2014(34) STR 758 (Tri. Ahmd.)], it was held that the distribution of credit of head office without taking registration as ISD is not to lead to the denial of the credit to a particular unit especially when prior to 17/05/2012, there was no provision for distribution of CENVAT credit availed by the head office proportionately to various units. 5. Admittedly both the unit....