2018 (2) TMI 619

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....cate for respondent The facts of the case are that the respondents are engaged in the manufacture of excisable goods namely Fragrances, Flavours, Aroma Chemicals during the period April 2011 to March 2012. The department  during audit  observed that the respondents have availed credit to the tune of Rs. 48,07,923/- on the service tax paid on common input services. i.e.  security&nb....

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....ner (Appeals) whereby the Ld. Commissioner (Appeals) directed the adjudicating authority to verify the document and he has also come to a finding that since the respondent occupied 95%  acres and 5% area is occupied by M/s. Keva Flavours Pvt. Ltd.  the respondent are entitled to 95% of credit.  Accordingly, the matter stands remanded to the adjudicating authority , the Commissioner ....

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....as  also rightly imposable. 3. Ld. Counsel for the respondent supported the order of the Commissioner (Appeals). 4. I have carefully considered the submissions made by both the sides. I find that the Ld. Commissioner (Appeals), on the fact that certain common services were used for both the entities i.e. for the premises of the respondent as well as of M/s. Keva Flavours decided that the re....