2015 (11) TMI 596

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....nufacturing are units located at Malanpur (M.P.), Baddi (Himachal Pradesh), Assam, and Jammu. While Malanpur unit is not exempt from payment of duty and is paying duty and the Baddi unit is fully exempt from duty under notification No. 50/03-CE. The Assam unit and Jammu Unit availed the exemption notification No. 56/02-CE and 32/99-CE respectively and paid duty as per Scheme of these exemption notifications and availed exemption in the form of refund of duty paid through PLA. The dispute in this case is in respect of advertisement, and sale promotion services, courier service and business auxiliary services etc. which were being availed by all the units. The Bulk of the credit is in respect of advertisement services. The service providers w....

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....e decided at this stage. Accordingly, the requirement of pre-deposit is waived and with the consent of both sides, it was taken for final disposal. 3. Shri B.L.Narsimhan, Advocate, the learned Counsel for Appellant, pleaded that the stand of the appellant from the very beginning has been that the head office registered as ISD before distributing the input service credit to the appellants unit at Malanpur, Assam and Jammu unit had reversed the credit attributable to exempt unit at Baddi in proportionate to its turnover, that this point has been specifically mentioned raised in para 4.1 to 4.7 of the reply to the show cause notice and further explained in para D.1 and para F.7 of the reply to the show cause notice, that this point is also....