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TMI Blog2020 (12) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing today. 3. The only issue to be decided is whether the appellant is entitled to distribute the Cenvat Credit including Education Cess and SHE cess taken on the Research & Development services received to their manufacturing units in terms of Rule 7 of Cenvat Credit Rules, 2004. 4. Show cause notice dated 25.03.2019 was issued by the Revenue and the same was adjudicated by the Principal Commissioner vide impugned order in original which is impugned by this appeal before us. 5. Heard Shri S. Thirumalai, Learned Advocate for the assessee appellant and Shri B. Guna Ranjan, Learned DR for the Revenue, also perused the impugned order and the order of this Bench in the appellant's own case relied upon by the Learned Advocate. Admittedly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services. The question before us is whether the appellant is entitled to CENVAT Credit on the input services used in the IPDO or otherwise. The appellant had taken registration as Input Service Distributor and has distributed the credit taken in their IPDO to their units. ... ... .... 8. We have considered the arguments on both sides and perused the records. Pharmaceutical industry is a specialised industry distinct from other industries. Not only is the manufacturer required to manufacture the correct drug but is also required to make it of the requisite quality and standards. Further, a manufacturer is also required to obtain the necessary clearances and certifications from the authorities before the product can be marketed. Witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... units have a direct nexus to the manufacture of the products in various units. If the assessee is registered as an input service distributor, the CENVAT Credit availed on the services used in the R&D unit can be distributed to various manufacturing units. The appellant has just done that. 9. Our view in this regard is consistent with the view taken by the Tribunal Allahabad in the case of Jubiliant Life Sciences Ltd. (supra) and upheld by the Hon'ble Apex Court. It is also consistent with the decision of this Bench in the case of Aurobindo Pharma Limited (2019- TIOL-3415- CESTAT HYDERABAD)] and CESTAT Chennai (2018-TIOL-1661-CESTATMAD).(4) Appeal No. ST/30268/2020 10. In view of the above, we find that the issue is no longer res integr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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