TaxTMI 
TaxTMI 
2012 (10) TMI 952
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....rutiny of the records of the unit by the officers it was noticed that the assessee was availing as well as utilizing credit of service tax paid for services such as telephone, security, insurance etc. rendered at its other manufacturing unit at Kathwada for payment of Central Excise duty of the clearances made at their main Vatva unit. It was sought by the officers that in view of the definition of input service under the Cenvat Credit Rules, the same is not permissible and is required to be recovered. The registered office/ administrative office at Vatva where accounts are maintained, orders placed and payments are made for inputs, capital goods and input services received by all manufacturing units and output service providing unit. The m....
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....n other appellants comprising of Director, Authorised signatory, General Manager etc. 3. Learned advocate on behalf of the appellants submitted that appellant has two units in Kathwada and Vatva. The Vatva unit also has administrative office and registered office in the adjacent plot. The dispute has arisen because the appellant did not take registration as Input Service Distributor in respect of their head office and instead has simply utilised credit in their Vatva Unit. Finding that the appellant was availing cenvat credit as well as utilising credit of service tax paid for services such as telephone, insurance, security etc. rendered at their other manufacturing unit at Kathwada for payment of Central Excise duty for clearance at Vatva....
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.... on inputs, capital goods and input services which are used for manufacture of goods or provisioning of services is available in a common pool and can be used for payment of excise duty and or service tax. 4. Learned A.R. would submit that appellant did not follow the procedure prescribed and credit was utilised based on excel sheets prepared. Further, services were received in Kathwada unit only and credit was availed in Vatva unit. He also submits that procedure is required to be followed so that department can easily verify the correctness of the credit availed. 5. We have considered the submissions made by both sides. We find considerable force in the arguments advanced by the learned counsel. The registered office and Vatva office bo....