2017 (9) TMI 630

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....fly the facts of the present case are appellants are engaged in the manufacture of accessories of motor vehicles falling under Chapter Sub Heading 8708 1090 of CETA, 1985. They have three units in Bangalore located at (1) Bommasandra Industrial Area; (2) KIADB Industrial Area, Jigani; and (3) KIADB Industrial Area House Road, Attibele and avail the benefit of CENVAT credit as envisaged under the provisions of CENVAT Credit Rules (CCR), 2004. During the course of audit of Bommasandra Unit of the appellant, it was observed that they had availed credit of service tax paid on certain services like professional charges paid towards issue of equity shares of the company, consultancy for investments, certification charges and secretarial consultan....

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....e present case, following three question of law arises for determination. (i) Whether it was mandatory to distribute the tax paid on the services received in the registered office of the manufacturer under the provisions of Rule 7 of CENVAT Credit Rules, 2004, as it existed during the relevant period, when the same was utilizable in the factory attached to such registered office and the said office was covered under the registration certificate? (ii) Whether such non-distribution would entail the denial of such credit under the provisions of Rule 14 of CCR, 2004 as credit wrongly taken or utilized? (iii) Whether the learned Commissioner was right in exercising the revisionary powers vested in him under the provisions of Section 84 ....