2010 (3) TMI 479

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l for the Respondent. ORDER 1. Heard both sides. Shri Gopal Krishna Mundhra, Manager (Excise) of the appellant-company states that the appellant's main unit in Mumbai has distributed the service tax credit to the Cuddalore Unit which has been disallowed by the authorities below on the ground that the credit does not relate to the Cuddalore Unit. He states that a similar case was dealt by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rst restriction is that the credit should not exceed the amount of Service Tax paid. The second restriction is that the credit should not be attributable to services used in manufacture of exempted goods or providing of exempted services. There are no other restrictions under the rules, the restriction sought to be applied by the Department in this case in limiting the distribution of the Service ....