9911796707
TMI Blog2025 (1) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... o the first issue, be entitled to avail CENVAT credit when input service is attributed to the goods on which excise duty is paid and includes the cost of services on which credit was taken.' Conclusion - The issuance of ISD invoices by Parle Biscuits Pvt. Ltd. to its CMU was legal and correct. The appellant was entitled to avail CENVAT credit for input services attributed to the goods on which excise duty was paid. Appeal allowed. - MR. P.K. CHOUDHARY, MEMBER (JUDICIAL) AND MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Ms. Rinki Arora, Advocate Shri Mayur Jain, Advocate for the Appellant Shri Santosh Kumar, Authorized Representative for the Respondent ORDER The present appeal has been filed by the Appellant assailing the impugned Order-In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per Rule 7, it is clear that the Appellant was not eligible to take credit on invoices issued by ISD Parle Products as the Appellant is a CMU/job-worker of Parle as evident from the authorization and not its own manufacturing unit. 5. Relying upon the judgement of the Tribunal in Sunbell Alloys Co. of India Ltd. V/s Commr. of C. Ex., Belapur reported at 2013 (30) S.T.R. 211 (Tri.-Mumbai) it is observed that credit is not distributable to Appellants. 6. In Order-in-Appeal, the Commissioner (Appeals) has mentioned that appellant are not eligible for availing credit as they are not the manufacturing unit of the ISD i.e. Parle Biscuits. 7. Hence the present appeal before the Tribunal. 8. The learned Advocate appearing on behalf of the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 2(m) of CCR 2004 means office of manufacturer of final products which receives invoices towards purchase of input services for distribution of credit to such manufacturer read with Rule 7 allowing distribution of credit to manufacturing unit , the credit taken is not deniable. 12. The office of the ISD M/s Parle Biscuits Pvt. Ltd. and the Appellant is one and same. Moreover, final products Confectioneries manufactured at Appellant s factory for M/s Parle Biscuits Pvt. Ltd. have used for input service of advertisement /sale promotion, hence credit passed on through ISD invoices is admissible. 13. The learned Departmental Representative appearing on behalf of the Revenue has justified the impugned order and prayed that the appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs services to its manufacturing units, including a job worker. 43 Such being the position, we also find substance in the contention advance by learned Counsel appearing for the appellant that if amended provisions of rule 2(m) and rule 7 of the CENVAT Rules, after the 01.04.2016, merely seek to rectify the lacuna in the unamended rules and, therefore, would have effect from the inception of the rules. 44. The answer to the first issue referred to by the Division bench would, therefore, be that Parle was justified in distributing credits on input services attributable to the final product on a pro-rata basis, proportionate to the turnover of each unit between the manufacturing plants Parle and its contract manufacturing units, includin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
