2016 (7) TMI 630

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....irected against Order-in- Appeal No. US/481/M-II/2011 dated 22.12.2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the eligibility to avail Cenvat Credit on the service tax paid by the various service providers. The dispute is regarding the service tax credit availed by unit of the appellant situated at Saki-Powai road, Chandivali while the servi....

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....ation of Cenvat Credit in respect of proportionate allocation during the relevant period, the omission to take ISD can, at the least, be taken as procedural irregularity. It is the submission that though the ISD were there on statute but proportionate distribution with respect of the sales turnover was brought into the statute on 01.04.2012. Hence proportionate distribution was not statutorily man....

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.... on the judgment of Bombay High Court in Ultra Tech Cement Ltd. 2010 (260) ELT 369 (Bom). 6. On perusal of the records, I find that the entire issue is regarding the Cenvat Credit availed on the service tax paid on advertising charges. It is undisputed that the unit in Thane and Chandivali are of the same appellant and maintained by common balance sheet. It is also undisputed that both the units ....

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....as during the relevant period, there was no requirement of distribution of the service tax credit proportionate to the sale turnover. 8. As regards the judgment relied upon by the ld. Departmental Representative the case of Bhilosa Industries Pvt. Ltd. (supra) (I was one of the Members of the judgement) the issue involved in the case is regarding the extension of benefit of notification wherein t....