2017 (4) TMI 888

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....Order The issue involved in the present case is that the respondent have availed Cenvat credit in respect of services on the strength of invoices issued by their Regional Marketing Office, Pune. It is the case of the department that appellant have availed credit on the invoices issued by their regional marketing office, which is not registered as input service distributor during the period 16-6....

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....er 16-6-2005 for distributing Cenvat credit in respect of input service for which invoice are issued in the name of the office of the manufacturer/ service provider, it is mandatory that Cenvat credit can be distributed by registered input service distributors only therefore without registration of Regional Marketing Office, Pune of the respondent, invoice issued is invalid documents and credit sh....

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....distribution of the credit is only procedure prescribed under service tax registration of special category of (Rules, 2005). He submits that in this procedure there is no fresh duty payment is involved the duty/service tax already stood paid either by the manufacturer or service provider. The input service credit under provision of input service distribution, only that service tax which already pa....

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....d. Vs. Commissioner of Central Excise, Vapi reported in 2013 (31) S.T.R. 62 (Tri-Ahmd) (d) Hinduja Global Solution Ltd. Vs. C.C.E., S.T. 86 CUS., Bangalore-II Reported in 2016 (42) S.T.R. 932 (Tri-bang) (e) Order dated 26/10/2016 passed by this Hon'ble Tribunal m the case of Ballarpur Industries Ltd. Vs. Commissioner of Customs & Central Excise, Nagpur in Appeal No.E/1312 & 1313/07 (f....