Commissioner Can Issue Show Cause Notice for Irregular CENVAT Credit by Input Service Distributors u/r 14 CCR.

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....Territorial Jurisdiction of the Commissioner to issue the SCN - Input service Distributor (ISD) - These units (availing credit passed by ISD) file returns which show, among other things, the CENVAT credit availed. The jurisdictional officers have to scrutinize and assess them and if any CENVAT credit is irregularly availed on the strength of invoices (including ISD invoices), it can be recovered under Rule 14 of CCR from them. - The SCN was issued correctly by the Commissioner and the impugned order was issued as per his jurisdiction. - AT....