2010 (12) TMI 83

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....spondents Per:Dr.Chittaranjan  Satapathry, Member (T) 1.  Heard both sides. 2. The Ld. Advocate appearing for the appellants state that the issue involved in all the four appeals is that whether restriction on distribution of input credit relating to one unit of a manufacturer/service provider to another unit of the same manufacturer/service provider is required to be applied. ....

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....ent in this case in limiting the distribution of the Service Tax credit made in respect of the Malur Unit on the ground that the services were used in respect of the Cuttack Unit finds no mention in the relevant rules. As such, restricting the distribution of Service Tax credit in a manner as has been done by the impugned order of the lower appellate authority (original authority had approved of s....