2018 (12) TMI 1017

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....ch they are the registered with the jurisdictional Central Excise Authority. The appellant's Head Office is located at Kolkata and is registered for under the category of Input Service Distributor (IST) for distributing the credit of service tax paid on reverse charged basis and also services received from various service providers, in accordance with the Rule 7A of Cenvat Credit Rules,2004. During month of August,2005 and May, 2006 the Head Office of the appellant issue below mentioned four ISD invoices to its Durgapur Plant involving a total amount of Cenvat Credit Rs. 325,06,885 (including education cess). The details of the these invoices is as under; Invoice No. Invoice Date Service Tax Education Cess Total PCBL/Input Credit/0....

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....ned order on the ground that the consolidated statement annexed to the invoices cannot be considered as substitute for individual invoice, the Head Office of the appellant is not registered for distribution of credit on the date of distribution, and the same could not be verified from the manufacturing units. 5. Ld. Advocate on behalf of the appellant, has submitted among the other thing that the case is covered by the decision by Order-in-Original bearing No. 752449 dated 24/3/2015 in their own case, wherein in the similar sets of facts and circumstances Ld. Tribunal has allowed the appeal by way of remand. Ld. Advocate also stated that in this case also the issue was only regarding annexure of the statement to the invoice which were not ....

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....gned Order-in-Original, however he did not object to case being remanded to the original Adjudicating Authority for the purpose of verification etc. 7. We have heard rival contentions and also perused the case record. 8. We find that the Cenvat Credit in dispute have been availed by the appellant on the invoices issued by their registered office as input service distributor. The Commissioner has not accepted the said invoices for allowing the Cenvat Credit, on the ground that the supporting documents disclosing the details of services received from the service providers had not been enclosed with the respective input service invoices issued by their registered office as input service distributor. The Ld. Chartered Accountant, for the appe....