9911796707
TMI Blog2018 (8) TMI 1570X X X X Extracts X X X X X X X X Extracts X X X X ..... word “shall” was used only in 2016 as argued by the ld. counsel for respondent. Credit allowed - appeal dismissed - decided against Revenue. - Appeal No. E/40250/2017 - Final Order No. 41716/2018 - Dated:- 31-5-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri R. Subramaniam, AC (AR) for the Appellant Shri R. Ravikumar and Shri N. Viswanathan, Advocates for the Respondent ORDER Brief facts are that the respondents are engaged in the manufacture of Ayurvedic Medicaments (Pain Balm). During verification of their records, it was found that they have availed CENVAT on input services on advertisement expenses, agency work, advertisement etc. They have another unit at Uppal, Hyderabad manufacturing dutiable Ayurv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit and cannot avail the entire credit. He prayed that the order of Commissioner (Appeals) may be set aside. 3. The ld. counsel Shri N. Viswanathan explained that all the invoices were addressed to the respondent unit at Chennai and the credit was correctly taken by the respondent. There is no compulsion to take ISD registration. He adverted to the definition of input service distributor and submitted that when the invoices are issued to the respondent-assessee, the same is eligible. 3.1 The input service distribution (ISD) covered under Rule 7 of the CCR is a benevolent provision for the benefit of the trade so that services received at premises which are not registered under the Act and which fall within the definition of input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll . Therefore the ground raised by the department in their appeal is without any legal basis. That their Uppal Unit is also a duty paying unit and is not availing any exemption and therefore even if the Chennai Unit is utilizing the credit, there would be no revenue implication. 5. Heard both sides. 6. Undisputedly, the invoices are issued in the name of the respondent company who has availed the entire credit. The allegation raised against the respondent is that they ought to have taken ISD registration and ought to have distributed the credit pro-rata between themselves and the Uppal Unit. The definition of Input Service Distributor contained in Rule 2(m) reads as under:- Input service distributor means an office of the man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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