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TMI Blog2019 (3) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... nd some credit availed as inadmissible, suppression of fact is made out. Further it is not established that appellant had any malafide intention to suppress its duty liability from the department. The legality or admissibility of credit can only be question to the ISD by its jurisdictional authority - appeal allowed - decided in favor of appellant. - APPEAL NO. E/86761/2018 - A/85416/2019 - Dated:- 28-2-2019 - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Prabhat Kumar, C.A. for Appellant Shri A.B. Kulgod, Assistant Commissioner (AR) for Respondent ORDER Inadmissibility of CENVAT credit availed at the end of peripheral unit of the input service distributor is assailed in this appeal by the appellant. 2. Factu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vides service provider s details to the units and Rule 4A(2) of Service Tax Rules does not stipulate mentioning of the nature of the services provided and the detail of services availed, determination of ineligibility emanates at the end of the ISD, and not at the end of the manufacturing unit, who should be questioned on the admissibility or inadmissibility of such credit. In submitting detail of correlation between the input services and output services vis-a-vis manufacturing of goods, on alternative plea was also made to justify that those services were also availed in relation to the output. Further, he contended that part of the demand is barred by limitation, since availment of input credit period was between March, 2013 and April, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice provided and the details of services. It contains the service provider s details, distributor s details and the amount. Obviously the eligibility or otherwise of the service tax credit has to be examined at the end of input service distributor only. This is further supported by the fact that both Central Excise assessees and Service Tax assessees are under the regime of self-assessment and therefore it is the assessee himself who has to specify that the credit availed by him is admissible. Therefore the input service distributor cannot say that he is not required to prove the eligibility or otherwise of the service tax credit since at the receiver s end which could be a branch or a factory of the distributor, no details would be availa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uss the matter with the assessee and advice him to follow correct procedure in future. It is also referred in the said manual that after such submission of audit report, in cases where the disputed amount have not already been paid by the assessee at the spot, demand notices are issued by the department for their recoveries. EA 2000 audit was therefore held to be participative audit. Likewise CERA audit is conducted by the Comptroller and Auditor General of India in respect of receipt and expenditure of the Government of India. It also discharges revenue audit which covers central excise, service tax and customs laws during which time the assesses were examined by CERA audit party to point out the deficiencies, leakage of revenue and non re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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