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Removal of Input as such one unit to Other unit - Reversal of Porportionate Service tax credit - reg

Central Excise - Started By: - venkataraman swaminathan - Dated:- 22-1-2016 Last Replied Date:- 27-1-2016 - We are manufacturers of automobile components . We have 2 units Unit 1 & Unit 2 - As and when needed we are clearing Inputs as such from one unit to other unit on payment of appropriate duty of excise ( ie. reversal of cenvat credit taken) . Now Excise audit raised one audit point , asking us to reverse the service tax credit taken on common services like security , contract manpower e .....

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n power service are common to unit I & II. In that case it can be distributed between unit I & II. These input services are in no way connected with transfer credit availed inputs from unit I to Unit II. Hence the audit objection is sustainable and the same may be contested.Moreover reversal of input service is required under the law only when the input services are utilised in the manufacture of dutiable and exempted final products or used in providing taxable and exempted output servic .....

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