TaxTMI 
TaxTMI 
2025 (8) TMI 488
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....common issues, are taken up together for hearing and disposal. 2. Briefly stated the facts of the case are that the appellant have two Units situated at Plot No. 4, 12 KM, Opp. to Govt. Flying School, Yelahanka, Bangalore (Unit-I) and Site No. 44, KHB Industrial Area, Yelahanka New Town, Bangalore (Unit-II). They are operating as an "Export Oriented Unit" and have various units at different locations, all operating under one EOU and one STPI licence. On the basis of intelligence, investigation was initiated against the appellants for availing inadmissible cenvat credit on inputs and input services during the relevant period from September 2010 to August 2012. Later, on completion of investigation, show-cause notice was issued dated 23.08....
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....and input services. He has submitted that the learned Commissioner in the impugned order though allowed cenvat credit on inputs received at Unit-I and cleared at Unit-II, however denied cenvat credit on input services observing that these services were not received in the premises of the appellant and does not have nexus with the manufacturing process undertaken at Unit-I. Referring to the definition of the input services, the learned Chartered Accountant for the appellant has submitted that to qualify as an input service, it is not necessary that these services should be received in the manufacturing premises. Further, rebutting the finding of the adjudicating authority that there is no nexus between the input services and the final produc....
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....e Distributor registration, cenvat credit on input services cannot be denied. In support, they referred to the judgment in the case of mPortal India wireless solutions P. Ltd. v. CST, Bangalore [2012 (27) S.T.T. 134 (Kar.)]; (i) Commissioner of Central Excise v. Dashion Ltd. [2016 (41) S.T.R. 884 (Guj.)]; (ii) Demosha Chemicals Pvt. Ltd. v. Commissioner of C.Ex. & S.T., Daman [2014 (34) S.T.R. 758 (Tri-Ahmd)]; (iii) Hical Technologies Pvt. Ltd. v. Commissioner of C.Ex.-I, Bangalore [2021 (44) G.S.T.L. 101 (Tri-Bang)]. 5. Further, he has submitted that demanding cenvat credit on input services invoking extended period cannot be sustained as no fact was suppressed from the Department and refund applications have been filed from time to tim....
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....these input services have been utilized in the process of manufacture at both the units; therefore, denying credit alleging no nexus between the input services and the manufacture of finished/semi-finished goods in Unit-I and Unit-II is incorrect and cannot be sustained. As far as the registration by the Unit-II under Rule 7 of the Cenvat Credit Rules, 2004 for distribution of the input service tax credit, we find that only for the reason of non-registration under the relevant Rules, credit cannot be denied as held by the Hon'ble Karnataka High Court in mPortal's case (Supra), wherein it is held as: 17. "Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat credit is concerned, lear....