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TMI Blog2025 (1) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... t the issue arising out of the present dispute for the earlier period was resolved by the Tribunal vide Final Order No. A/86758/17/STB dated 29.03.2017, passed in the case of the respondent herein. It has further been stated that appeal filed by Revenue against such order dated 29.03.2017 was dismissed by the Hon'ble Bombay High Court vide judgment dated 19.12.2018. In view of the fact that the issue arising out of the present dispute has already been dealt with by the Tribunal on earlier occasion, the application filed for out-of-turn hearing by the applicant-respondent is allowed and with the consent of both sides, the appeal is taken up for hearing and disposal today, since the issue lies in a narrow compass. 3. The respondent is, inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not entitled or eligible to avail the entire cenvat credit in terms of Rule 2 (l) of the Cenvat Credit Rules, 2004. The show cause notice issued in this regard was adjudicated vide the order-in-original dated 16.03.2017 by the learned Joint Commissioner of Central Excise, Pune-II, in confirming the service tax demand against the respondent. The said order has also imposed penalty on the respondent under various provisions contained in the Finance Act, 1994. On appeal against the said adjudication order, the learned Commissioner (Appeals) vide the impugned order dated 07.12.2017 has allowed the appeal in favour of the respondent. Feeling aggrieved with the impugned order, Revenue has preferred this appeal before the Tribunal. 4. The per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 tax paid thereon; or credit of service tax attributable to service use in a unit exclusively engaged in manufacture of exempted goods or providing of exempted services shall not be distributed; (c) credit of service tax attributable to service used wholly in a unit shall be distributed to the unit; and (d) credit of service tax attributable to servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit to the various units would result lesser service tax being paid by cash on their activity of coating as they would have utilized the cenvat credit available for distribution. 11. In this view of the matter, the question of law as proposed does not give rise to any substantial question of law as the entire exercise would be revenue neutral. Thus, making the entire exercise academic. Therefore, the question is not entertained. 12. Accordingly, the Appeal is dismissed." 5. In view of the settled position of law, as discussed above by the Hon'ble High Court, the issue arising out of the present dispute is no more open for any debate. Therefore, we do not find any merits in the appeal filed by Revenue and accordingly, the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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