9911796707
TMI Blog2017 (7) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... round that they availed input service credit on the strength of invoices/challans raised against Head Office at Shakespeare Sarani and not distributed by the Head Office to their unit. The Adjudicating Authority disallowed the Cenvat Credit of Rs. 16,86,809.00 together with interest and imposed penalty of equal amount of Cenvat Credit. By the impugned order, the Commissioner(Appeals) set aside the Adjudication Order. Hence, the Revenue filed this appeal. 2. For the purpose of proper appreciation of the case, the relevant findings of the Commissioner(Appeals) is reproduced below:- 6. On going through the various invoices, it is seen that the services rendered by the service providers in their factory. Whether this be in relation to the vis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtended period provisions is not sustainable and is barred by limitation. Further, on this count, no penalty is warranted in the present case under section 11AC of the said Act. 3. The ld.A.R. appearing on behalf of the Revenue drew the attention of the Bench to the grounds of appeal. It is stated that the registration of ISD is mandatory for distribution of input credit. He has referred to various case laws in the grounds of appeal. 4. Heard both sides and perused the appeal records. 5. On perusal of the grounds of appeal, I find that the Revenue has not disputed on the facts that all the invoices on which credit has been taken, have been endorsed to the respondents factory. It is also not in dispute in the Revenues appeal that the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he proceedings are limited by the ground taken in the show cause notice and upheld in the OIO which was that appellants had taken credit wrongly since invoice was not in their name but in the name of their head office. Because of this ground, the whole case becomes one of the invoice not being in the name of the factory. In view of the fact that the invoice was in the name of the head office and there was no dispute raised in the show cause notice as to the admissibility of input service credit to the factory on the ground that the input service was not relatable to the factory, the omission becomes a total curable defect and is a condonable one. Under these circumstances, the conclusion reached by the Commissioner to drop the demand cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
