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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 ..... ed by them, it was found that appellants were not eligible for credit of service tax incurred in respect of tour/travel, hotel and other services, in view of the fact that they cannot be related to the goods manufactured by the appellants. The Original Adjudicating Authority dropped proceedings but the Commissioner (Appeals) on appeal filed by the Revenue allowing the appeal holding that services of even management, tour/travel agent, hotel, courier and other categories like AMC of air-conditioner, recruitment agency, etc. are eligible for credit. 2. Heard both sides. Ld. DR submits that the services on which credit has been allowed by, the Commissioner (Appeals) have nothing to do with the manufacture of the goods. The input credits were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput 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 Rule 4A of the Service Tax Rules, 1994 towards purchases of input services and issues invoice, bill or, as the case may be, challan for the purposes of distributing the credit of service tax paid on the said services to such manufacturer or producer or provider, as the case may be; 4.2 The definition of the input service distributor clearly says that he is not merely a dealer. The input service distributor has to be a office of the manufacturer or producer of final products or provider o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 services distributor, distributing credit of taxable services is required to indicate the following details in the documents issued by him for distributing the credit viz. (i) the name, address and registration number of the person providing input services and the serial number and date of invoice, bill, or as the case may be, challan issued under sub-rule (1); (ii) the name, and address of the said input services distributor; (iii) the name and address of the recipient of the credit distrib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty 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 examine the nature of service received under each invoice, the eligibility of the credit or otherwise in terms of the definition. Sufficient details are not available to decide this issue and accordingly the matter has to be remanded back to the Original Adjudicating Authority. The ld. Advocate fairly agreed that he would be require to give invoice-wise details of services provided and also explain the rationale for eligibility of the same in relation to the manufactured product or to their outp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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