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    <title>Removal of Input as such one unit to Other unit - Reversal of Porportionate Service tax credit - reg</title>
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    <description>When inputs transferred &quot;as such&quot; between units require reversal of cenvat duty credit on the physical inputs, this does not automatically mandate reversal of service tax credit on separately procured input services. Reversal of input-service credit is required only where those services are used for both taxable and exempt outputs (mixed use); where services are exclusively consumed by separate units, reversal of ST credit is not triggered and the audit demand to reverse ST on inputs-as-such clearance is unsustainable.</description>
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      <description>When inputs transferred &quot;as such&quot; between units require reversal of cenvat duty credit on the physical inputs, this does not automatically mandate reversal of service tax credit on separately procured input services. Reversal of input-service credit is required only where those services are used for both taxable and exempt outputs (mixed use); where services are exclusively consumed by separate units, reversal of ST credit is not triggered and the audit demand to reverse ST on inputs-as-such clearance is unsustainable.</description>
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