2018 (11) TMI 739

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....the Respondent ORDER Brief facts are that the appellants are engaged in manufacture of MS billets, TMT bars, etc. and are availing the facility of CENVAT credit on inputs, capital goods and input services. It was noticed that the appellants have availed CENVAT credit based on invoices issued by their head office as input service distributor without getting registered as ISD during the period f....

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....use notice. The only violation alleged by the department is that the head office had distributed the credit without taking ISD registration. Since there is only one unit apart from the head office, the credit was distributed and therefore the appellant was under bonafide belief that they are eligible to avail the credit. Further, the installation of air-conditioners where only renovation of the pr....