2009 (10) TMI 171

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....MBER AND DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER B.N. Gururaj U. for the Appellant Raja Ram for the Respondent. ORDER Dr. Chittaranjan Satapathy, Technical Member - 1. Heard both sides. Considering the reasons stated below, we dispense with the requirement of pre-deposit and with the consent of both sides, take up this appeal with earlier Appeals No. E/50/09 and E/339/09 for he....

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....ce tax credit relating to one unit of a manufacturer to another unit of the same manufacturer or service provider. He says that there are only two conditions, firstly the service tax credit to be distributed against the document should not exceed the service tax paid and secondly, the credit of service tax should not be in respect of exempted finished goods and exempted output services. 4. Hear....

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....r of distribution of credit by input service distributor.-The input service distributor may distribute the CENVAT credit in respect of the service tax paid on the input service to its manufacturing units or units providing output service, subject to the following condition, namely :- (a) the credit distribution against a document referred to in rule 9 does not exceed the amount of service....

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.... of service tax paid thereon, and (b) credit of service tax attributable to services used in a unit either exclusively manufacturing exempted goods or exclusively providing exempted services shall not be distributed. An input service distributor is required (under section 69 of the Act, read with Notification No. 26/2005-ST) to take a separate registration." 8. The combined reading of the rule ....