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TMI Blog2016 (4) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... ) appearing on behalf of the Revenue argued that the issue involved in the present proceedings is regarding Cenvat Credit wrongly taken by the Head Office of the Appellant with respect to the services availed by the branch offices of the Headquarters situated all over the country. It is his case that when the branch offices are not even registered with the department, and even the headquarters is not registered as input service distributor, then the credit availed by the Appellant is not admissible. Ld. A.R. relied upon the case law of Market Creators Ltd. vs. Commissioner of C.Ex. & S.T., Vadodara [2014(36) S.T.R.386(Tri.-Ahmd.)]. 4. Heard Ld.A.R. and perused the case records. The issue involved in the present proceedings is regarding tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for the purpose of distributing CENVAT credit on any input service received by it under cover of invoices/bills/challans issued by the input service provider, to its own manufacturing unit or output service-providing unit are clear. ISD, as defined under Rule 2(m) of the Cenvat Credit Rules, 2004 read with Rule 2(ccc) of the Service Tax Rules, 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Mumbai office of the appellant-company to its Mangalore unit without obtaining ISD registration and issuing invoices in terms of sub-rule (2) of Rule 4A of the Service Tax Rules, 1994. If it is held that the availment of Cenvat credit by the Mangalore unit on the basis of the invoices issued to the Mumbai office by the input service provider is not vitiated 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 cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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