2018 (5) TMI 673

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..... applies to the person who avails credit wrongly which is recoverable - In the present case, the appellant has not availed the credit whereas they have distributed the input service credit to their respective manufacturing unit who, in turn, availed the credit. Input service distributor does not fall under Rule 14 of the Cenvat Credit Rules as they neither avail the cenvat credit nor utilize th .....

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..... distributor as input service distributor does not avail the cenvat credit. They only distribute the input service credit to their manufacturing unit where the credit is availed under Rule 3 of the Cenvat Credit Rules. Therefore, Rule 14 has no application on input service distributor. He placed reliance on the judgment of the Tribunal in the case of Mahindra and Mahindra Ltd. vs. CST, Mumbai 20 .....

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..... ve manufacturing unit who, in turn, availed the credit. If at all credit has to be denied, it can be denied at the end of such manufacturing unit which has availed the cenvat credit. Input service distributor does not fall under Rule 14 of the Cenvat Credit Rules as they neither avail the cenvat credit nor utilize the same for payment of any service tax/excise duty. Therefore, the denial of cenvat .....

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