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2016 (12) TMI 782 - CESTAT CHENNAIDenial of cenvat credit - Management Service - Share Registry Service - Advertisement Service - Company Secretary Service - Chartered Accountant Service - services commonly availed by the four units of appellant - period April 2012 to March 2013 - Held that: - It is very clear from the above rules that, only w.e.f. 1.4.2012, credit of service tax attributable to service used in more than one unit shall be distributed pro rata on the basis of turn over during the relevant period of the concerned unit to the sum total of the turnover of all the units to which the service relates during the same period. However, in the instant case, the disputed services are not definitely in the nature of those which are attributable or utilized in all the units. In any case, these services are very much in the nature of management services, share registry etc. which would be commercial and availed by corporate office which is situated in the premises of the appellant herein, and as per Rule 7 (c), credit of service tax attributable to service used wholly in an unit shall be distributed to that unit. It is also seen that while the Commissioner (Appeals) has made mention of the discrepancy in period of dispute in para-3 of his order, however, he has not agreed or disapproved the same. In this circumstance, I am constrained to remand the matter to Commissioner (Appeals) who will give a reasonable opportunity of hearing to appellant and pass a reasoned and analysed order in the matter. Appeal allowed by way of remand.
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