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TMI Blog2012 (7) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... an, P. Karthikeyan, JJ. K. Parameshwaran for the Appellant. D.P. Nagendra Kumar for the Respondent. ORDER M.V. Ravindran, Judicial Member When this matter was called out, we find that vide Note Sheet order dt. 2-8-2010, we had directed the Registry to list the Miscellaneous Application No. E/Misc./33/2010 for disposal along with the stay petition. On perusal of the cause list we find that the Registry has not listed the above Miscellaneous application. On specific query from the Bench, ld. Counsel submits that this miscellaneous application is for staying the operation of the impugned order pending disposal of the stay petition. Since the stay petition is listed today, this miscellaneous application is dismissed as inf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit availed on the trading activity. It is the submission that this allegation is not in the show-cause notice. As regards the distribution of service tax credit to only one manufacturing unit, he would submit that the decision of this Bench in the case of Ecof Industries (P.) Ltd. v. CCE [2009] 23 STT 381 (Bang. - CESTAT) would cover the issue. 5. Ld. DR would submit that the show-cause notice in para-2, it is mentioned that there being a trading centre in addition to manufacturing units. It is his submission that there is a mention of there being a trading centre and there would be service received on which the credit is availed and distributed by the Head Office would also include the service tax credit availed by the input credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit Rules, 2004 for irregular availment of input service credit." 8. Furthermore, it is seen that the Adjudicating Authority has not considered the legal proposition which has been settled by the Tribunal in the case of Ecof Industries (P.) Ltd. ( supra ). We find that the Adjudicating Authority has proceeded on the basis of provisions of Rule 7 and Board's circular which according to him, the credit distributor should have distributed the service tax credit to all units. We find strong force in the contentions raised by the ld. Counsel that the decision of the Tribunal in the case of Ecof Industries (P.) Ltd. ( supra ) where the provisions of Rule 7 has been analysed in depth and has been settled that the ISD can distrib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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