2010 (12) TMI 198

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....ondent Per Dr. Chittaranjan Satapathy Heard both sides. The appellants have two units one at Mysore and one at Hosur. The appellants have taken credit in respect of advertisement and consulting engineer services and have utilized the same in respect of both their units. Shri K.S. Venkatagiri, learned counsel appearing for the appellants states that as desired by the Department, the appellant....

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....amount of service tax paid and the second restriction is that the credit should not be attributable to services used in the manufacture of exempted goods or for providing of exempted services. 2.Heard the learned SDR. 3.Considering the fact that the CENVAT Credit Rules, 2004 imposes no restriction on the amount of credit to be distributed between various units of the same assessee, the depar....