Input Service Distributor need not be a ‘manufacturer’ or ‘output service provider’ for availing Cenvat credit

Last updated: 05 February 2015

Court :
Hon’ble CESTAT, New Delhi

Brief :
The Hon’ble CESTAT, Delhi after analysing Rule 2(m) and Rule 7 of the Credit Rules held that: - In the light of Rule 7 of the Credit Rules which provides the manner of distribution of Cenvat credit by ISD, the basic requisite condition for the distribution of the said credit is that the ISD receives the invoices towards purchase of input services and pays the Service tax. There is nothing in the said Rule to suggest that the Head Office or the office of the manufacturer should be himself in a position to provide any output service or to manufacture any excisable goods

Citation :
Moser Baer India Ltd. Vs. Commissioner of Central Excise, Noida [2015 (1) TMI 1093 - CESTAT NEW DELHI]

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Bimal Jain
Published in Service Tax
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