TMI Blog2015 (7) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... duty paid on any input service received by him. Unlike in the case of inputs where credit can be taken only when it is received in the factory, in respect of input service there is no such restriction. Under the circumstances, the credit is admissible to the appellant so long as he is a manufacturer or purchaser of final products and such final products are liable to duty and cleared on payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants had availed credit of service tax paid on Security Service, Telephone Service and Manpower Service which were not used in the appellant's manufacturing unit but were used in their other units viz., Unit II, Unit III and Unit V located at different places. Further it also appeared that the appellants had deliberately availed the said credit with an intention to utilize the same t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty. 3. Since the mater involved can be decided straightaway, the requirement of pre-deposit is waived and appeals are taken up for final decision. In both the appeals issue involved is common. 4. The appellants have taken Cenvat credit of service tax paid on Security Service, Telephone and Manpower Supply Service provided to different units located in Bommasandra in different placed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory, in respect of input service there is no such restriction. Under the circumstances, the credit is admissible to the appellant so long as he is a manufacturer or purchaser of final products and such final products are liable to duty and cleared on payment of duty. Further it can also be said that such input services have been used in or in relation to a manufacture of final product. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
