9911796707
TMI Blog2017 (7) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... r cannot be issued any SCN - Board vide F. No.137/68/2013-STd dated 10.03.2014 wherein it was clarified that recovery under Rule 14 can be only be from the manufacturer or service provider and there is no provision for issuing a show-cause notice to input service distributor - the demand raised on the appellant being an input service distributor is not sustainable in law - appeal allowed - decided in favor of appellant. - ST/86897 to 86900/13, ST/CO/91119 to 91121 & 91125/13 - A/87950-87957/17/STB - Dated:- 29-5-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri L. Badrinarayan, Advocate for the appellant Shri D. Nagvenkar, Addl. Comm. (AR) for the respondent ORDER Per: Ramesh Nair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nagvenkar, ld. Addl. Comm. (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides. 5. We find that the appellant is the head office of various manufacturing unit and have distributed the input service to different factories. The show-cause notice was issued and adjudicated against the appellant. Demand was confirmed under Rule 14 of Cenvat Credit Rules which reads as under:- RULE 14- Recovery of CENVAT credit wrongly taken or erroneously refunded. (1) (i) Where the CENVAT credit has been taken wrongly but not utilised, the same shall be recovered from the manufacturer or the provider of output service, as the case may be, and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrect distribution of cenvat credit by an input service distributor (ISD). The doubt expressed by them is whether the SCN should be issued by the Commissionerate having jurisdiction over the ISD or the manufacturer/service provider. 2. Attention is drawn to Rule 14 of the Cenvat Credit Rules, 2004 which stipulates that Where the cenvat credit has been taken and utilised wrongly or has been erroneously refunded, the same along with interest shall be recovered from the manufacturer of the provider of the output service and the provisions of section 11A and 11AA of the Excise Act or Section 73 and 75 of the Finance Act shall apply mutatis mutandis for effecting such recoveries. 3. Since there is no other provision for recovery, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein the Tribunal has passed the following order:- The impugned order dated 29-3-2013 passed by the Commissioner of Central Excise, New Delhi vide Order-in-Original Nos.57-58/2012-2013, dated 30-3-2013 disallowed the Cenvat credit of ₹ 24,34,70,614/- allegedly wrongly availed by the appellant and distributed by IOC-AFS during the period 1-4-2010 to 31-3-2012, in contravention of Rules 2(l), 2(m) and 7 of the Cenvat Credit Rules, 2004; directed recovery of this amount; and imposed penalty of equal amount under Rule 15 of the Rules, for contravention of specified rules. The petitioner is an input service distributor. Cenvat credit was distributed to the manufacturer of High Speed Diesel viz. IOC, Panipat Refinery. 2. Identic ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
