2019 (2) TMI 1234

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....iff Act, 1985, where they are having two units, one at Jammu and Kashmir where they are availing exemption Notification No.56/2002 and 57/2002 both dated 14.11.2002 and another at unit Kadi, Gujarat. where they have availed Cenvat Credit in respect of advertisement service on the ground that the advertisement service is commonly used for Jammu and Kashmir unit as well as Kadi unit. The entire credit was taken at kadi unit. The case of the department is that since the appellant's Jammu and Kashmir unit is working under Notification No. 56/2002-CE dated 14.11.2002, the appellant are not entitled for Cenvat Credit in respect of input service namely advertisement service attributed to the goods cleared from Jammu and Kashmir unit for the period....

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....king the Rule 6 is not sustainable. He placed reliance on the following judgments: • Dabur India Ltd. 2017 (6) GSTL 106 • Dabur India Ltd. 2017 (9) TMI 344 • Dabur India Ltd. 2018 (2) TMI 608 • Secure Meters Ltd. 2017 93) GSTL 422 • CCE vs ECOF Industries 2011 (23) STR 337 • CCE vs ECOF Industries 2012 (26) STR 100 • CCE vs ECOF Industries 2013 (29) STR 107 • CCE vs Dashion Ltd. 2016 (41) STR 884 • LG Electronics India Pvt. Ltd. 2017 (3) GSTL 249 3. Shri. T.K. Sikdar, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He further submits that in Jammu and Kashmir....

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....f - (a) to (e) Provided that ....... Provided further that.......... Provided also that the CENVAT Credit of hteduty, or service tax, paid on the inputs, or input services, used in the manufacture of final products cleared after availing of the exemption under the following notifications of Govt. of India in the Ministry of Finance (Dept. of Revenue). (i)..................; (ii).................; (iii).................; (iv) No. 56/2002-Central Excise dated the 14th November 2002 [G.S.R. 764(E), dated the 14th November 2002]; (v) (No. 57/2002-Central Excise dated the 14th November 2002 [G.S.R. 765(E), dated the 14th November 2002]; (vi)........; and (vii)................................, shall, respective....