2024 (10) TMI 52

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....uring activity and separately with service tax department as service provider. The appellant was under bonafide belief that being a registered service tax assessee, all the input service credit were to be availed under service tax registration and the input goods credit was to be availed under manufacturing registration. Accordingly, the appellant had availed entire credit of service tax at the service tax registration, which is now under dispute. During the adjudication process, the appellant filed entry wise bifurcation of credit, on three basis i.e. credit related to manufacturing activity, credit relating to service provision and common credits. A certificate of Chartered Accountant was also submitted to this effect. In the first round ....

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....We have carefully considered the submissions made by both the sides and perused the records. This is the second round of the appeal before this Tribunal, in the first round, this Tribunal had remanded the matter to the adjudicating authority by giving the following observations:- "4. Heard both sides and perused the case records. The Issue involved in this appeal lies in a narrow compass, therefore, after allowing the stay, the main appeal itself is taken up for disposal. Appellant took CENVAT Credit of input services of the manufacturing unit at Kadi, also in the input service tax accounts maintained at their service providing premises situated at Ahmedabad. Similarly, for common inputs services pertaining to Ahmedabad premises an....