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TMI Blog2018 (10) TMI 1543X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT, BANGALORE], where it was held that the distribution of credit by input service distributor to a unit where the services were not availed, cannot be question in terms of Rule 7 of the Cenvat Credit Rules, 2004 - Admittedly, in the present case, the assessee’s final product is neither exempted nor the credit stands availed in excess of the tax paid. Credit cannot be denied - appeal dismissed - decided against Revenue. - APPEAL No. E/457/2011 - A/87757/2018 - Dated:- 24-10-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) Ms. A.S. Parab, Assistant Commissioner (AR), for appellant Ms. Manasi Patil, Advocate, for respondent ORDER Per: Mrs. Archana Wadhwa Being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... buted against a document referred to in rule 9 does not exceed the amount of service tax paid thereon; (ii) credit of service tax attributable to service use in a unit exclusively engaged in manufacture of exempted goods or providing of exempted services shall not be distributed. There is no such allegations in the SCN on the above two grounds. Further, there is also no dispute that the Assessee s HO is registered under ISD services. By going through the provisions contained in the above rule, the intention of the legislature is that any input service credit availed by ISD can be distributed to its manufacturing units or units providing output services irrespective of whether those services would be used in or in relation to manufacture or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by ISD to its manufacturing unit or unit providing output services. Accordingly, the repair maintenance services and erection and commissioning services, on which credit earned by the Assessee s HO, which are distributed to the Assessee, cannot be denied. 7.0 The SCN alleges suppression of facts on the part of Assessee. Whereas from the documents produced by the Assessee such as ER-1 returns, the particulars of availment or input service credit from input service credit distributors had been furnished. As rightly pointed out by the Assessee, the department could have called further details then and there which has not been done. Therefore, the allegation of suppression is also not sustained. However, the Assessee has already succe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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