M B Industries Private Limited vs Indore on 20 October, 2022



WITH

                   Excise Appeal No.         51574 OF 2019

(Arising out of order-in-appeal No. IND-EXCUS-000-APP-415-418-18-19 dated 29.03.2019 (03.04.2019) passed by the Commissioner (Appeals), Customs, Central Goods , Service Tax and Central Excise, Indore (M.P.).

M. V. Joshi (Deceased)                             Appellant
Represented by
M/s Parle Biscuits Pvt. Limited
North Level Cross, Vile Parle (West)
Mumbai- 400057.


                                       VERSUS

Commissioner of Central Goods and                  Respondent
Service Tax & Central Excise

Indore (M.P.) -452 001.



WITH

                   Excise Appeal No.         51575 OF 2019

(Arising out of order-in-appeal No. IND-EXCUS-000-APP-415-418-18-19 dated 29.03.2019 (03.04.2019) passed by the Commissioner (Appeals), Customs, Central Goods , Service Tax and Central Excise, Indore (M.P.).

Mariamma Iyer                                      Appellant
General Manager (Finance)
M/s Parle Biscuits Pvt. Limited
North Level Cross, Vile Parle (West)
Mumbai- 400057.

                                       VERSUS

Commissioner of Central Goods and                  Respondent
Service Tax & Central Excise

Indore (M.P.) 452001.

WITH

                   Excise Appeal No.         51576 OF 2019

(Arising out of order-in-appeal No. IND-EXCUS-000-APP-423-426-18-19 dated 29.03.2019 (05.04.2019) passed by the Commissioner (Appeals), Customs, Central Goods , Service Tax and Central Excise, Indore (M.P.).

Mariamma Iyer                                      Appellant
General Manager (Finance)
M/s Parle Biscuits Pvt. Limited
North Level Cross, Vile Parle (West)
Mumbai- 400057.


                                       VERSUS

Commissioner of Central Goods and                  Respondent
Service Tax & Central Excise

Indore (M.P. -452 001

WITH

                   Excise Appeal No.         51578 OF 2019

5 M/s M. B. Foods Pvt. E/51576/2019 1,52,17,339/- 1,12,81,585/-

Ltd., 6 Mariamma Iyer E/51577/2019 - 15,00,000/-

7 M/s Parle Biscuits Pvt. E/51578/2019 - 15,00,000/-

Ltd., 8 M. V. Joshi E/51579/2019 - 15,00,000/-

3. The common issues involved in the instant appeals are whether input service credit distributed by M/s Parle Biscuits Pvt. Ltd., the principal manufacturer (PBPL in short) as an Input Service Distributor (ISD) to M/s M. B. Industries Pvt. Ltd., /M/s M. B. Foods Pvt. Ltd., (appellants in short) working on job work basis, known as "Contract Manufacturing Unit" (CMU), is deniable on the ground that CMU is not a manufacturing unit of PBPL and the credit could be distributed by ISD only to its own manufacturing units as per Rule 7 of CCR and whether extended period of limitation and penal provisions are invocable in the absence of any conscious or deliberate suppression of facts or mis-statement on the part of the appellants.

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