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TMI Blog2008 (12) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities should examine the nature of service received under each invoice – matter remanded X X X X Extracts X X X X X X X X Extracts X X X X ..... ts he relies on the order of the Commissioner (Appeals), who has held in their favour. 3. I have considered the rival submissions. Before I proceed further the preliminary objection raised by the ld. Advocate for the respondents has to be considered. The ld. Advocate submitted that the input service distributor stands on the same footing as a dealer and what he is doing basically only passing on the credit. The examination of eligibility has to be done only at the end of recipient. 4.1 Input service distributor has been defined in sub-rule 2(m) of Rule 2 and reads as under:- (m) "input service distributor" means an office of the manufacturer or producer of final products or provider of output service, which receives invoices issued under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching arid training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal". The definition shows that many of services could be performed in places other than where the manufacturer or receiver of the service might have been located and quite often a single manufacturer may be having several branches and services can be received in several places. 4.3 According to Rule 4A(2) of Service Tax Rules, 1994 every input servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e distributor, no details would be available regarding the nature of service. Therefore the preliminary objection raised by the ld. Advocate has to be rejected and it has to be held that it is the responsibility of the jurisdictional officer with whom input service distributor has registered to de the dispute regarding eligibility or otherwise of the service tax credit that the input service distributor has taken and proposes to pass on to others. 6. As regards the merit of the availability of credit, I find that both the authorities at the lower level have not discussed the nature of service provided whether it can be considered as eligible in terms of the definition in detail. Therefore it is necessary for the lower authorities to examin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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