2015 (12) TMI 750

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.... on behalf of the Respondents. There is no application for adjournment. The issue involved in this case is as to whether the ISD may distribute the CENVAT Credit to any other units equally to all the units, in any proportion to all the units or proportionate to the input service consumed by the unit. 2. The learned Authorised Representative for the Revenue submits that the issue in this case is t....

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....arding the distribution of the credit. The first restriction is that the credit should not exceed the amount of Service Tax paid. The second restriction is that the credit should not be attributable to services used in manufacture of exempted goods or providing of exempted services. There are no other restrictions under the rules. The restrictions sought to be applied by the Department in this cas....

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....search, courier, photocopier maintenance, utility services, bank charges, AMC, professional charges etc received at the office as well as at the factory premises which are also meant for the products manufactured by their units located at other places. If the argument of the Adjudicating authority is considered then the CENVAT Credit on the various services referred above cannot be distributed. I ....