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TMI Blog2013 (9) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... Corporation Bank. The case of the Revenue is that the manufacturing unit of the appellant could not have taken CENVAT credit on the strength of invoices which were not addressed to them. According to the Department, the Head Office at Mumbai should have been registered as input service distributor (ISD) with the Department so as to be able to distribute any input service received by it from the service provider, to its manufacturing unit. It is this case of the Revenue which has been elaborated before me by the learned Superintendent (AR) with reference to the relevant provisions of law. The case of the appellant as sought to be made out by their counsel is that their manufacturing unit was entitled to take the credit in question on the str ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994, is an office of the manufacturer/producer of final products or the provider of output service, which receives invoices issued under Rule 4A of the Service Tax Rules, 1994 towards purchase of input services and issues invoice/bill/challan for the purpose of distributing credit of the service tax paid on the said input services to such manufacturer/producer or service provider. Rule 3(1) of the Service Tax (Registration of Special Category of Persons) Rules, 2005 requires an ISD to obtain registration with the Department. Sub-rule 2 of Rule 4A of the Service Tax Rules 1994 provides the manner in which a registered ISD shall distribute service tax credit. It provides that the ISD shall issue an invoice/bill/challan duly signed by him or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiated by the nature and/or the contents of the invoices used by the manufacturing unit, it would be tantamount to rendering the ISD related provisions otiose. The aforesaid provisions made by the legislative authority are special provisions governing the registration and conduct of input service distributors. Such provisions must prevail over general provisions. By arguing that the CENVAT credit on BOFS cannot be denied to the manufacturing unit by reason of defects of documents, the learned counsel was virtually invoking the general provisions. At the risk of repetition, I must say that the special provisions prevail over the general provisions and should be given full effect to. 4. In the above view of the matter, I uphold the view take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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