2014 (1) TMI 1804

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....hmikumaran & V. Sridharan, Amandeep Singh For the Respondent : A. K. Nigam, Addl. Commissioner (AR) ORDER B. S. V. Murthy (Technical Member) Appellant is a manufacturer of excisable goods. During the verification of records, it was found that they had availed CENVAT credit of service tax paid in respect of courier service, housekeeping and maintenance services for services rendered at ....

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.... distribution of service tax credit by an ISD, there are only two restrictions for distributing the services. The first restriction is that the credit distributed should not exceed the amount of service tax paid in the invoices and the second restriction is that the credit of service tax in respect of services received in an unit engaged in the manufacture of exempted goods or providing exempted s....