TaxTMI 
TaxTMI 
2018 (3) TMI 493
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....he Respondent ORDER The appellant is aggrieved by the disallowance of credit on various input services. 2. The appellants are manufactures of Ordinary Portland Cement and Portland Pozzolana Cement and are registered with Central Excise Department. A show cause notice dt. 3.2.2016 was issued alleging irregular availment of cenvat credit on various input services. After adjudication, the or....
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.... STR 369 (Tri.-Del.), Rajdhani Crafts Vs CCE Jaipur - 2013 (32) STR 607 (Tri.-Del.), J.P. Morgan Services (I) Pvt. Ltd. Vs CST Mumbai - 2016 (42) STR 196 (Tri.-Mumbai), Hydus Technologies India Pvt. Ltd. Vs CCE, CUS. & ST, Hyderabad - 2017 (52) STR 186 (Tri.-Hyd). 2.2 It is submitted by the Ld. Counsel that the adjudicating authority has disallowed the credit for the reason that input services ....
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.... and therefore credit is not eligible to the appellant. It is argued by the ld. Counsel that this is mere assumption made by the adjudicating authority and that the services were availed by the appellant in accordance with law relating to input services distribution of credit; that appellant is eligible for the credit availed on ISD invoices. 3. Ld. A.R Shri R. Subramanian reiterated the findin....
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....rgo handling / packing services and transportation services etc. He has held these services not eligible for credit for the reason that the said services are billed to the ISD. The whole intention of input services distribution is to facilitate availment of credit by a manufacturer who has multiple units. This being the case, when invoices are proper and there is no dispute with regard to consumpt....