9911796707
TMI Blog2015 (11) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit sought to be denied to the appellant on the premise that services has been availed beyond the place of removal. Moreover, the services has not been availed by the appellant itself. Therefore, they are not entitled to avail Cenvat credit. 4. From the facts, it emerges that appellant is having its office in Mumbai and as per definition of 'input services' distributor as per Rule 2(m) which is reproduced herein as under : "(m) "input service distributor" means an office of the manufacturer or producer of final products or provider of output service, which receives invoices issued under Rule 4A of the Service Tax Rules, 1994 towards purchases of input services and issues invoice, bill or, as the case may be, challan for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the manufacture of exempted goods or providing of exempted services." 6. There is no allegation against the appellant that the provisions of Rule 7 has been violated. Further, I find that issue came up before this Tribunal in the case of ECOF Industries Pvt. Ltd. [2010 (17) S.T.R. 515 (Tri.-Bang.)] wherein this Tribunal relied on paras 5 and 8 which is reproduced hereunder : 5. After hearing both sides, we find that the Rule 3 merely says that a manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit of any input services received by the manufacturer of such final product or provider of output services. The availability of credit therefore is related to the manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lear that a manufacturer or a producer of a final product or a provider of output service may have more than one unit and may be distributed in various parts of the country. It is in this background the definition of service distributor is defined as office of the manufacturer or producer of a final product or provider of output service which receives invoices issued under Rule 4A of the Service Tax Rules, 1994 towards purchases of input services and issues invoice, bill or, as the case may be, challan for the purposes of distributing the credit of service tax paid on the said services to such manufacturer or producer or provider, as the case may be. Therefore, the law mandates that the manufacturer who wants to avail the benefit of this se ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
