TaxTMI 
TaxTMI 
2017 (3) TMI 1438
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....nits one in Kaladwas, Udaipur and four units in Himachal Pradesh. The Kaladwas unit pays appropriate Central Excise duty on the products manufactured and cleared therefrom. The four units at Himachal Pradesh are availing area based exemption under Notification No. 50/2003-CE. In respect of the following common input services, which are common to all the five manufacturing units, appellant took Cenvat credit of the service tax paid thereon by the service providers:- (a) Scientific and technical consultancy (b) Advertising agency service (c) Leased circuit service (d) Business Auxiliary service (e) Management Consultancy service (f) Clearing and Forwarding Agency service In respect of the above common input services, the Cenvat c....
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.... Cenvat credit is available to these services, the same will be allowable to be distributed by ISD, in terms of Rule 7 of Cenvat Credit Rules, to any or all of the units. In terms of Rule 7(b) also, there is no embargo in distributing the entire credit to the unit manufacturing dutiable goods since none of the services is used in unit exclusively engaged in the manufacture of exempted goods. He also relied on the case laws Ecof Industries Pvt. Limited vs. CCE, Bangalore - 2010 (17) STR 515 (Tri. Bang.) and CCE, Belapur vs. Elder Pharmaceuticals Limited - 2015 (37) STR 241 (Tri. Mumbai). 5. Ld. DR supported the impugned order. He submitted that the service providers rendering the services in question should have raised the bills separately ....
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....aid on taxable service as specified in sub-clause (g), (p), (q), (r), (v), (w), (za), (zm), (zp), (zy), (zzd), (zzg), (zzh), (zzi), (zzk), (zzq) and (zzr) of clause (105) of section 65 of the Finance Act shall be allowed unless such service is used exclusively in or in relation to the manufacture of exempted goods or providing exempted services. " 8. In view of the above fact, in terms of Rule 6(5) of Cenvat Credit Rules, the full Cenvat credit will be available to the assessee, if such services were used in a manufacturing unit making both, the exempted as well as dutiable goods. In the present case, the full Cenvat credit has been availed by the ISD who is required to distribute the same to various units as per Rule 7of Cenvat Credit Ru....