2020 (1) TMI 758

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....Tyre Yarn & Tyre Cord Fabric at their factory located at Kota, Rajasthan. They are having their head office at New Delhi who is registered as Input Service Distributor the head office availed certain services and distributed service tax paid on them to the appellant for availment thereof. It is a fact on record that the availment of service tax by head office had not been disputed by the Revenue. But the said distribution of services for 'Construction Service' or 'Building Maintenance Service' of head office and other miscellaneous services sought to be denied at the end of the appellant on the ground that these services do not qualify as Input Services in terms of Rule 2(l) of Cenvat Credit Rules, 2004. All the invoices do not bear complet....

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....tion of the submissions made by both the sides, I find that in this case, the first issue is that whether any notice has been issued to the ISD or not? The answer came that no notice has been issued to the ISD. 7. In terms of Rule 3 of the Cenvat Credit Rules, 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 (supra), wherein the Hon'ble High Court has held as under: "8. It would b....