2025 (2) TMI 1197

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....e case are that the appellant is engaged in manufacturing Portland Pozzolona Cement. During the period April, 2015 to December, 2015 the head office of the appellant company having registration as Input Service Distributors (ISD) has distributed the credit to the appellant. While distributing the credit, the ISD did not distribute the Cenvat Credit by issuing one challan/ISD invoice corresponding to each input service/invoice. Instead, the ISDs issued one challan to distribute the credit of various common input services by reflecting the required details as per Rule 4A (2) of the Service Tax Rules, 1994. During EA-2000 audit of the appellant's report conducted for the above said period on verification of ISD challans after duly recording th....

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.... ISD distribute the credit of more than one common input services invoiced by issuing a single challan rather than issuing one challan for distributing credit for each common input service or not. The said issue has been examined in the case of Art Infra Solutions Pvt. Ltd. v. CCE & ST, Lucknow, 2018 (363) ELT 1143 wherein this Tribunal observed as under: "8. The Ld. Counsel for the appellant states that so far Entry No. 287, dated 30.09.2009 is concerned, the same was also taken for consideration by the Revenue is subsequent show cause notice dated 24th August, 2012 being SCN No. 49/ADC/LKO/2012-13 for the period 2007-08 to 2011-12 wherein in Para-3 in the table, the same amount for the period 2009-10 Rs. 1,40,395.57/- was taken for prop....