2024 (7) TMI 1760

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....ral Excise Tariff Act, 1985 and having a registered office at Rajajinagar, Bangalore, which had obtained registration as Input Service Distributor (ISD), the appellant has one more unit at Pithampura in Madhya Pradesh and they are also having a Trading Centre. 2. The brief facts of the case are the appellant had availed Cenvat Credit distributed by their Head Office (ISD) in terms of Rule 7 of the Cenvat Credit Rules, 2004. As per the Rule 7 of the Cenvat Credit Rules, 2004 the input service distributor can distribute the Cenvat Credit in respect of service tax paid on input services to its manufacturing units or units providing output Service. However, on Audit it was noticed the appellant had availed the input service tax credit distri....

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....g activity along with applicable interest. Aggrieved by the said orders, the present three appeals ( E/2815/2012, E/25479/2013 & E/25480/2013) were filed. Since the issue involved in all the three appeals is the same, they are taken up for disposal by this Common Order. 4. While considering the order confirming demand for the period from April 2006 to August 2008, this Tribunal in Excise Appeal no. 00195 of 2010 vide Final Order No. 20540/2023 dated 09.06.2023 allowed the appeal with the specific finding that there is no allegation that any of the condition prescribed having been breached by Appellant in any manner in determination of distribution of credit by input services distributor, which is the Head Office. The Learned Counsel furt....