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TMI Blog2017 (9) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... l irregularity. There is no irregularity in taking the credit by the appellant because the said input services are related to all the units and it is not possible to segregate the said services in relation to a particular unit - also, distribution of credit by the ISD as per Rule 7 came to be added by way of Clause (d) to Rule 7 much after the period in dispute. Appeal allowed - decided in favor of appellant. - ST/1297/2011 - Final Order No. 21988 / 2017 - Dated:- 8-9-2017 - Shri S. S. Garg, Judicial Member Shri M.A. Narayana, Advocate For the Appellant Mr. Pakshirajan, AR For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 11.2.2011 passed by Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Professional Charges 31.05.2006 Rs.13,464/- 31.12.2006 2.1 On these allegations, a show-cause notice was issued and the Additional Commissioner vide order dated 13.3.2009 dropped the demand and thereafter, the Commissioner exercised his revisionary power under the provisions of Section 84 of the Finance Act, 1994 and set aside the Order-in-Original. 3. Heard both the parties and perused the records. 4. The issue involved in the present appeal is denial of credit of service tax paid on certain services received in the registered office of the company that are common to more than one manufacturing unit on the ground of non-distribution of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility and the original show-cause notice having recognized this fact had invoked the provisions of Rule 14 of CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 and not any provisions of Finance Act, 1994. He also submitted that the show-cause notice under Section 84 of the Finance Act, 1994 does not invoke any of the relevant provisions of the Finance Act, 1994. The provisions of Rules 11AB or 11AC of Central Excise Act, 1994 cannot be made applicable to any proceedings under the provisions of Finance Act, 1994. Therefore, according to the learned counsel, the order passed in exercise of revisionary jurisdiction is vitiated by lack of jurisdiction and non-est in the eyes of law. 6. On the other hand, the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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