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TMI Blog2015 (10) TMI 1338X X X X Extracts X X X X X X X X Extracts X X X X ..... ISD. As regards the objection raised by the ld. Advocate on the jurisdiction of the Commissioner, Pondicherry, for raising demand on the appellant for reversal of credit under Rule 6(5) the Tribunal's decision in the case of Eveready Industries India Ltd. (2009 (8) TMI 437 - CESTAT, CHENNAI), DB of this Tribunal in Final Order has held that the Commissioner having jurisdiction of the recipient uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med the demand and also imposed equal penalty. 2. The Ld. Advocate for the appellant raises a preliminary objection that the appellant is a manufacturing unit located at Nellikkuppam, Cuddolore and their corporate office is located at Chennai. The corporate office has availed input service credit on various services relating to trading of goods. The said credit was distributed as ISD at the HQt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority has restricted the demand only to the extent of proportionate cenvat credit in trading of goods. The Tribunal was consistently held that irrespective of the fact that the trading activities exempted or otherwise the proportionate amount of cenvat credit availed on the trading activities is liable to be reversed. Regarding jurisdiction of the Commissioner, Pondicherry for demanding reversal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the trading of goods. There is no doubt that the appellant is a manufacturing unit availed the credit distributed by their ISD. As regards the objection raised by the ld. Advocate on the jurisdiction of the Commissioner, Pondicherry, for raising demand on the appellant for reversal of credit under Rule 6(5) the Tribunal's decision in the case of Eveready Industries India Ltd. (supra), DB of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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