TMI Blog2013 (5) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... the input services were received in some other units and during distribution of input services credit was given to another unit of the appellant. Therefore, the appeal filed by the appellant is allowed. - Decided in favor of assessee. - E/1413/11 - - - Dated:- 15-3-2013 - Mr. H. K. THAKUR , J. For the Appellant: Shri V. Kansara (Adv.) For the Respondent : Shri P. N. Sarvaiya (AR) JUDGEMENT Per: H. K. Thakur: 1. This is an appeal filed by the appellant against OIA NO.BC/262/SURAT-II/2011 dt. 29/09/2011 under which the Order in Original dated 25/03/2011 passed by the adjudicating authority was upheld. 2. The issue involved in this case is whether the appellant is eligible for cenvat credit of service tax in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umbai. The only dispute raised in para-2 and 6 of the show cause notice dated 24/01/2011 was that appellant has distributed cenvat credit by their head office with respect to input services received in the other five units of the appellant. It is not coming out from the show cause notice and the order passed by lower authorities as to how the documents issued by the head office of the appellant are not the proper document under cenvat credit rules when it gives all the relevant details required under the Cenvat Credit Rules. In these circumstances, para-8 of the judgment of Hon ble Karnataka High Court in the case of ECOF Industries Pvt. Ltd.[2011 (23) STR 337 (Kar.)] is very relevant and is reproduced below: 8. It is in this context, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stributed against a document referred to in rule 9 does not exceed the amount of service tax paid thereon, or (b) credit of service tax attributable to service use in a unit exclusively engaged in manufacture of exempted goods or providing of exempted services shall not be distributed. Therefore, only two limitations are put for the distribution of credit by an input service distributor. Firstly, it cannot exceed the amount of service tax paid and secondly, the credit of service tax attributable to service used shall not be distributed in a unit exclusively engaged in the manufacture of exempted goods or providing of exempted services. 6. Based on the above judgment of the Karnataka High Court in the case of appellant itself WZB, Ahme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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