2013 (12) TMI 1378

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....njan Satapathy Heard both sides. 2. Ld. Consultant appearing for the appellants submits that the appellants' central Unit at Calcutta distributed credit. While distributing the credits, the credits relating to exempted Units have been excluded and that is recorded in the impugned order in original at para 19 which reads as follows:    "In the instant case, the assessee have pass....

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....s. CCE [2010 (17) STR 515 (Tri.Bang)] holding that proportionate distribution of service tax was not required under the Rules as applicable at the material time. He states that these decisions were not cited by appellants before the Adjudicating Commissioner and hence has not been considered by him. 3. We note that the cited order of the Tribunal in the case of ECOF Industries Pvt Ltd (supra) h....