2014 (12) TMI 450

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..... Addl. Commissioner(AR) ORDER Per : S.K. MOHANTY ; In the present case, the authorities below have confirmed the duty demand of Rs. 4,46,118/- and imposed equal amount of penalty on the applicant on the ground that the Input Service Distributor(ISD) had distributed the entire service tax credit taken in respect of 'management consultancy service' to all the units including the exempted unit at .....

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..... r providing exempted services. I find that there is no prohibition in the said rule for distribution of CENVAT credit among the units, where both dutiable and exempted goods are manufactured. Further, no clarification with regard to the issue in hand has been furnished by the CBEC. Thus I am of the prima-facie view that the issue involved in the present case is a debatable one. However, considerin .....

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