2019 (10) TMI 763

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....ep Kumar Singh learned A.R. for the Revenue, we find that the appellant is engaged in the manufacture of Lead and Lead Alloy Ingots falling under Chapter 78 of the Central Excise Tariff Act, 1985. The Head Office of the appellant is located at Delhi, for which they got themselves registered as ISD on 06/08/2013. Thereafter three invoices were issued by the head office on 07/08/2013 passing on credit of around Rs. 2.40 lakhs to the appellant's unit at Dadri. The said credit was utilized by the appellant for payment of duty upto July, 2013. 2. The entire fact of receipt of Cenvat credit, availment of the same and utilization of the same for payment of duty till July, 2013 were reflected by the appellant in their statutory records including....

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....show cause notice on merits as also on limitation. As regards merits the appellant contended that they have availed Cenvat credit on the basis of three invoices issued by their head office which is registered as ISD. Revenue is not disputing the correctness of the said three invoices and if, according to Revenue, availment of the credit by the head office was not proper, proceedings have to be initiated against the head office by their jurisdictional Service Tax Authorities. It was also contended that the jurisdictional Service Tax officers of the head office have not raised any objection to the availment of the credit by the head office and as such the objection raised at recipient's end cannot be entertained. Similar arguments were advanc....

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....Revenue is not finding fault with the correctness of the said three invoices. Their only ground is that the credit availed by the head office is inappropriate. If that be so, we fully agree with the appellant that the proceedings were required to be initiated against the head office and not against the present appellant. Admittedly, the appellant would not be in a position to explain the correctness or otherwise of the credit availed by the head office, for which records are being maintained at the head office only. Further the head office, as a registered ISD, is required to file returns etc. to their jurisdictional Service Tax Authorities. No objection seems to have been raised by the jurisdictional Service Tax Authorities of the head off....