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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 ..... ants are engaged in the manufacture of accessories of motor vehicles falling under Chapter Sub Heading 8708 1090 of CETA, 1985. They have three units in Bangalore located at (1) Bommasandra Industrial Area; (2) KIADB Industrial Area, Jigani; and (3) KIADB Industrial Area House Road, Attibele and avail the benefit of CENVAT credit as envisaged under the provisions of CENVAT Credit Rules (CCR), 2004. During the course of audit of Bommasandra Unit of the appellant, it was observed that they had availed credit of service tax paid on certain services like professional charges paid towards issue of equity shares of the company, consultancy for investments, certification charges and secretarial consultancy which were in relation to the company as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether it was mandatory to distribute the tax paid on the services received in the registered office of the manufacturer under the provisions of Rule 7 of CENVAT Credit Rules, 2004, as it existed during the relevant period, when the same was utilizable in the factory attached to such registered office and the said office was covered under the registration certificate? (ii) Whether such non-distribution would entail the denial of such credit under the provisions of Rule 14 of CCR, 2004 as credit wrongly taken or utilized? (iii) Whether the learned Commissioner was right in exercising the revisionary powers vested in him under the provisions of Section 84 of the Finance Act, 1994, in the facts and circumstances of this case? 5.1 He furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stered office. Further, I also find that the issue in the present case is covered by the decisions of the Tribunal and High Court in the following cases. (i) Doshion Ltd. vs. CCE, Ahmedabad: 2013 (288) ELT 291 (Tri.-Ahmd.). This decision was upheld by the Hon ble High Court of Gujarat as reported in 2016 (41) STR 884 (Guj.) (ii) CCE, Jaipur vs. National Engineering Industries Ltd.: 2016 (42) STR 945 (Raj.) Therefore, I do not find any 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. I also find that distribution of credit by the ISD as per Rule 7 came to be added by way of Clause (d) to Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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