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TMI Blog2015 (11) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... or using the term an office is applicable to the appellant, but the term an office cannot be limited to a physical boundary but shall be interpreted as different boundaries which are offices and distribute the credit. The requirement is that credit distributing agency should be an office only but not a confined boundary. The reason is probably an office maintains record to verify the credit distri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Adv. For the Respondent : Shri M. Rammohan Rao, AC (AR) ORDER Per D.N. Panda: The appellant situated in Shankarnagar, Tirunelveli is a manufacturer of cement thereat. It had consumed input service credit of ₹ 13,89,596/- during the period Jan.05 and Feb.05 and ₹ 83,87,222/- for Mar.05 to Jul.05. The credits so consumed were distributed by its Head Office in Che ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le of violation of natural justice as well as on merit, the appeal may be allowed following the ratio laid down by Hon ble High Court of Karnataka in the case of Commissioner of Central Excise, Bangalore I Vs ECOF Industries Pvt. Ltd. reported in 2013 (29) S.T.R.107 (Kar.). 3. There is clear finding in the case of appellant that its Head Office is registered as ISD. Its Kerala Regional Office w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lt in para 7 thereof. This ground alone is enough to strike down the Adjudication order on the ground of violation of natural justice. 7. No doubt, the definition of input service distributor using the term an office is applicable to the appellant, but the term an office cannot be limited to a physical boundary but shall be interpreted as different boundaries which are offices and distribute th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ution of credit by a input service distributor prescribing two conditions. Those are as follows:- (a) Credit distributed under the invoice of ISD not exceeding the amount of service tax paid; and (b) Credit of service exclusively used for exempted goods or exempt service is not distributed. There is no finding by the Adjudicating authority of any violation of the above conditions. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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