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TMI Blog2020 (1) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... thorized Representative for the respondent ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order, wherein the Cenvat Credit has been denied to the appellant which has been distributed by the Input Service Distributor (ISD). 2. The facts of the case are that the appellant is having their head office at Delhi and the manufacturing units are located in Distt. Kankroli, Raj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat Credit has not been challenged by the Revenue at the end of the ISD, therefore, the availment of Cenvat Credit by the Appellant cannot be disputed as appellant has paid service tax on the services in question. 4. On the other hand the learned Authorised Representative on behalf of Revenue reiterated the impugned order. 5. Heard the parties on consideration of issue placed before me, I find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is entitled to avail Cenvat credit on that. Admittedly, the distribution of the Cenvat credit has not been disputed, therefore, the appellant is entitled to avail Cenvat credit on this ground only. Further, I gone through the decision of Hon'ble High Court of Bombay in the case of M/s Oerlikon Balzers Coating India Pvt Ltd (supra), wherein the Hon'ble High Court has held as under: "8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anner of distribution of credit by input service distributor - The input service distributor may distribute the Cenvat credit in respect of the service tax paid on the input service to its manufacturing units or units providing output service, subject to the following condition, namely :- (a) The credit distributed against a document referred to in Rule 9 does not exceed the amount of service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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