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TMI Blog2017 (5) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... n the inclusive part of the definition of Input Service under Rule 2 (l) of CCR, 2004 - the appellant availed on the basis of the Input Service Distributor invoices. The various input services are related to the business of the appellant company. Hence, there is no reason to deny the credit - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... cturing activities. For the purpose of appreciation of the case, the relevant provisions are reproduced below: "8. Input Service Distributor has been defined in sub-rule (m) of Rule 2 of CCR and reads 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 purpose of distributing the credit of service tax paid on the said services to such manufacturer or producer or provider, as the case may be;" "9. The Rule 7 of CCR provides the manner of distribution of credit by Input Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the appellant are covered within the inclusive part of the definition of Input Service under Rule 2 (l) of Cenvat Credit Rules, 2004. There is no violation of Rule 7 of the Cenvat Credit Rules, 2004. Admittedly, the appellant availed on the basis of the Input Service Distributor invoices. The various input services are related to the business of the appellant company. Hence, there is no reason to deny the credit. 5. The Tribunal in the case of M/s. Rallis India Ltd. Vs. Commissioner of Central Excise, Surat-II [2013 TIOL 949 Cestat-Ahmedabad] allowed the appeal of the assessee on an identical issue. It has held as under : "5. After perusal of records and hearing rival submission that audit of the appellants was done for the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an 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 service tax if he has more than one unit he should also get registered himself as a service provider and then, he would be able to collect all the input service tax paid in all its units and accumulate them at its head office and distribute the said credit to its various units. At the time of distribution, the manner of distribution is provided in Rule 7 which reads as under :- "Rule 7. Manner of distribution of credit by input service distributor. The input service distributor may distribute the CEN ..... X X X X Extracts X X X X X X X X Extracts X X X X
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