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TMI Blog2016 (7) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... ices on which cenvat credit sought to be demanded is eligible to be availed as cenvat credit by the appellant as well as ISD as per various case law cited by the ld.Consultant. In view of this, the finding of the adjudicating authority that appellant is not eligible to avail cenvat credit on those services is incorrect and this finding needs to be set aside. However, cenvat credit can be availed at Bhiwadi factory shall be as per formula under Rule 7(d) of the Cenvat Credit Rules, 2004. In order to arrive at correct cenvat credit that can be availed by the appellant, the matter is remanded back - Decided partly in favor of assessee. - Central Excise Appeal No.53629 of 2015 - EX(SM) - Final Order No.52164/2016 - Dated:- 22-6-2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest thereof and also imposed penalty on the ground that appellant is not eligible to avail cenvat credit on the services; the ISD has distributed services which are not in accordance with Rule 7 of the Cenvat Credit Rules, 2004. 3. The ld. Consultant for the appellant draws my attention to the facts of the case. He would submit that show cause notice which has been issued to the appellant is incorrect as there is no show cause notice issued to ISD denying him the eligibility to avail cenvat credit . In the absence of such show cause notice, show cause notice cannot be issued to the appellant for availing wrong cenvat credit. He would rely on the decision of the Tribunal in the case of Eveready Industries India Ltd. vs. C.C.E, Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ultant is non-starter as the adjudicating authority has recorded that they are disputing only the eligibility of cenvat credit at the factory level in respect of services. There is no dispute at ISD level on availment of cenvat credit. On merits, I find that services on which cenvat credit sought to be demanded is eligible to be availed as cenvat credit by the appellant as well as ISD as per various case law cited by the ld.Consultant. In view of this, the finding of the adjudicating authority that appellant is not eligible to avail cenvat credit on those services is incorrect and this finding needs to be set aside and I do so. However, cenvat credit can be availed at Bhiwadi factory shall be as per formula under Rule 7(d) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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