9911796707
TMI Blog2012 (8) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... oner, for the Respondent. [Order]. - The appeal and the stay application are directed against the Order-in-Appeal No. PI/RKS/95/2010 dated 5-7-2010 passed by the Commissioner of Central Excise (Appeals), Pune-I. 2. The appellant M/s. Harding Founders and Engineers Pvt. Ltd., Hinjewadi, Pune are engaged in the manufacture of goods falling under Chapter 76 and are availing CENVAT credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recovery under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11A(1) of the Central Excise Act, 1944. The authority also confirmed interest on the duty demanded under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11AB of the Central Excise Act, 1944 and also imposed an equivalent amount of penalty under Rule 15(2) of the CENVAT Credit Rules, 2004 read with Section 11AC of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit of the inputs service availed at the Pirangut unit or in the alternative they could have registered themselves as an input service tax credit distributor and distributed the service tax credit of the input services to their main unit at Hinjewadi and, therefore, they are rightly entitled for the credit. 4. The learned AR appearing for the Revenue submits that in the instant case the so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant are undertaking manufacturing activities and discharging duty liability. Inasmuch as the appellant has not registered with the department as input service tax credit distributor, he cannot distribute service tax credit in respect of services availed elsewhere than in the unit where manufacturing activity is taking place and duty liability is discharged. 6. Thus, prima facie the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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