2018 (3) TMI 493

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....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 original authority allowed credit on certain....

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.... 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 do not have nexus with the manufacturing activ....

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....ppellant. 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 findings in the impugned order. He submitted that appe....

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....ervices 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 consumption of services and payment of service tax, the cred....