Input service credit on employee and director services, plus apportionment between manufacturing and trading, was sent back for fresh decision.

Input service credit was examined for car rental, car maintenance, and mobile and landline telephone services installed at the residence of the Director and other officials, together with the question whether credit had to be apportioned between manufacturing and trading activities. The matter was remanded to the original adjudicating authority for a fresh decision, with liberty to produce supporting decisions and a credit break-up showing the allocation between manufacturing and trading operations.

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Issues: Whether credit on input services such as car rental, car maintenance, mobile phone and landline telephone installed at the residence of the Director and other officials was admissible, and whether the credit had to be apportioned between manufacturing and trading activities.

Outcome: The matter was remanded to the original adjudicating authority for fresh decision, with opportunity to produce supporting decisions and credit break-up for manufacturing and trading activities.

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