2013 (5) TMI 702

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..... n of the Honble High Court of Karnataka in the case of ECOF Industries Pvt. Ltd. [2011 (2) TMI 1130 - KARNATAKA HIGH COURT] wherein it has been held that credit could not be denied on the ground that the input services were received in some other units and distribution of input service need not have been made on the basis of receipt or unit of receipt and not restricting of cenvat credit during t .....

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..... 3. Heard both sides. Since I found that issue is covered by the decision of the Honble High Court of Karnataka, pre-deposit requirement is waived and appeal itself is taken up for decision. 4. The issue relating to cenvat credit is covered by the decision of the Honble High Court of Karnataka in the case of ECOF Industries Pvt. Ltd. [2011 (23) S.T.R. 337 Kar.] wherein it has been held .....

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