2020 (1) TMI 583

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....the appellant Ms. Tamana Alam, Authorized Representative for the respondent ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order, wherein the Cenvat Credit has been denied to the appellant which has been distributed by the Input Service Distributor (ISD). 2. The facts of the case are that the appellant is having their head office at Delhi and the manufacturi....

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.... Appellant submits that the admissibility of Cenvat Credit has not been challenged by the Revenue at the end of the ISD, therefore, the availment of Cenvat Credit by the Appellant cannot be disputed as appellant has paid service tax on the services in question. 4. On the other hand the learned Authorised Representative on behalf of Revenue reiterated the impugned order. 5. Heard the parties ....

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....s, 2004, whatever service tax has been paid by the appellant, the appellant is entitled to avail Cenvat credit on that. Admittedly, the distribution of the Cenvat credit has not been disputed, therefore, the appellant is entitled to avail Cenvat credit on this ground only. Further, I gone through the decision of Hon'ble High Court of Bombay in the case of M/s Oerlikon Balzers Coating India Pvt Ltd....

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....g of exempted services shall not be distributed. Rule 7 Post 2012 - amendment RULE 7. Manner of distribution of credit by input service distributor - The input service distributor may distribute the Cenvat credit in respect of the service tax paid on the input service to its manufacturing units or units providing output service, subject to the following condition, namely :- ....