2022 (12) TMI 308

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aran, Authorised Representative for the respondent. ORDER The issue in this appeal is whether the court below have rightly disallowed the service tax cenvat credit, more than the amount received from the ISD (Head Office). 2. The brief facts are that the appellant is a manufacturing unit engaged in manufacture of aluminium pipes and tubes. The head office is located at New Delhi and the factory....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Rs.1,10,11,284. The SCN proposed to disallow the total cenvat credit of Rs.1,18,13,934/-, which appeared to have been taken irregularly along with proposal to impose penalty. 4. The SCN was adjudicated vide order-in-original dated 5th July, 2018, whereby the Additional Commissioner has been pleased to confirm disallowance amount of Rs. 10,09,135/- (instead of Rs. 2,06,485/-)as credit disallowed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o be not allowable to the appellant. The appellant was held entitled to cenvat credit on stock broker service & depositor of service. So far the ground taken by the appellant, that it is the adjudicating authority of the ISD, who has jurisdiction to object to any input credit and not the adjudicating authority of the receiving unit. This ground was rejected holding that the adjudicating authority ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant had taken cenvat credit of Rs. 1,10,11,284/-, out of which the amount disallowed by court below is (Rs.2,06,485/- (-) 16,716) or Rs. 1,89,769/-. That I find that the court below have wrongly disallowed cenvat credit of Rs.10,09,135/-. Thus the impugned order is modified and the amount of disallowance of cenvat credit is restricted to Rs. 1,89,769/-. It is been stated by the learned counsel th....