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TMI Blog2013 (11) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... butor" w.e.f. 2005 - Held that:- Applicant was denied cenvat credit on the invoices issued by the Head Office as "Input Service Distributor" on the ground that such services were not attributable to the manufacturing unit. It is the plea of the Applicant before the ld. Commissioner (Appeals) was that since the credit has been availed by their Head Office and distributed in favour of the Applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ronouncement by this Tribunal. In these circumstances, the applicants are able to make out a prima-facie case for total waiver of duty and penalty, hence, predeposit of all dues adjudged is waived and its recovery stayed during pendency of the appeal - Stay granted. - Ex. Appeal No.202/2011 - SO/71049/2013 - Dated:- 26-8-2013 - D M Misra And I P Lal, JJ. For the Appellant : Shri S P Majumda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not been correctly distributed. He has further submitted that in the impugned order the ld. Commissioner (Appeals) has rejected their appeal on the ground that the applicant could not able to satisfy that the services utilized by them, are in fact, eligible to be called as 'input service' within the definition of Section 2 (l) of the Cenvat Credit Rules, 2004. He has further submitted that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by their Head Office and distributed in favour of the Applicant Unit and no question had been raised about the admissibility of credit on such input services by the Jurisdictional Commissionerate, therefore, eligibility/availability of credit on such services, cannot be questioned in the hands of the Applicant Unit. Prima-facie, we find that the demand was raised on the ground that the Applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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