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TMI Blog2017 (10) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant-assessee is against Order-in-Revision No. 09/2011 dated 31/01/2011. 3. The relevant facts that arise for consideration are show-cause notice dated 15.12.2008 was issued to the appellant for denying the cenvat credit of the service tax paid by the service providers during the period March 2006 to May 2008 on the ground that appellant-assessees Whitefield unit took cenvat credit of various locations without distribution of such credit by becoming an ISD; cenvat credit in respect of Bank Charges is availed on improper documents. The said show-cause notice was contested by appellant-assessee and adjudicating authority in the Order-in-Original No. 26/2009 LTU dated 11.03.2009 denied the cenvat credit of Rs. 9,800/- (Rupees Nine Thou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant-assessee that they are eligible for the cenvat credit of Rs. 20,17,832/- (Rupees Twenty Lakhs Seventeen Thousand Eight Hundred and Thirty Two only) and Rs. 2,74,705/- (Rupees Two Lakhs Seventy Four Thousand Seven Hundred and Five only) besides demanding interest and imposing equal amount of penalty. Appellant-assessee is in appeal against this Order-in-Appeal No.ST/988/2011. 4. Learned counsel appearing on behalf of the appellant draws my attention to the factual position and submits that there is a preliminary objection in Appeal No. ST/988/2011. It is his submission that the Order-in-Revision passed is on 31.01.2011 is beyond the purview of the Commissioner who can pass an Order-in-Revision as per the provisions of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter obtaining ISD registration is in itself indicated that the entire exercise is futile. 5. Learned DR in respect of Appeal No.ST/988/2011 as filed by the Revenue reiterates the findings of the authority who has passed the Order-in-Revision. As regards the Appeal E/166/2010, it is his submission that the safeguards are provided in the statute in order to end misuse of the cenvat credit to prevent the same are of the safeguard is that Head Office of the appellant having paid for the entire service tax liability can avail the cenvat credit and also that the cenvat credit as an ISD and to a unit paying duty/tax an this can be done so, if the H.O. is registered as ISD. 6. On careful consideration of the submissions made by both sides and per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s from the date on which the order sought to be revised has been passed." It can be seen from the above reproduced provision that the said provision empowers the Commissioner of Central Excise for calling for the record of proceedings before an adjudicating authority who is subordinate to him and pass such an order thereof as he thinks fit after issuing a notice. In the case in hand, Commissioner of Central Excise has exercised the powers which are vested in him. At the same time, it can be noticed that provisions of Section 84(4) as reproduced hereinabove, restricts the Commissioner from passing any order in respect of any issue if an appeal against such issue is pending before the Commissioner (Appeals). The revisionary authority has rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire issue can be decided on the basis of revenue-neutral point itself. It is undisputed that the Head Office of the appellant had availed cenvat credit of the service tax paid on various services rendered at different units of the appellant, as also at the Head Office. It is also undisputed that the service tax liability has been discharged by service recipients and these services are utilized by the appellants' Head Office as well as the other unit in manufacturing of final products on which duty liability is discharged and also for providing taxable output services. This undisputed fact would, go to show that appellant could/can distribute the entire service tax credit as per the provisions of Rule 7 to one unit or of the other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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