TMI Blog2016 (12) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... above rules that, only w.e.f. 1.4.2012, credit of service tax attributable to service used in more than one unit shall be distributed pro rata on the basis of turn over during the relevant period of the concerned unit to the sum total of the turnover of all the units to which the service relates during the same period. However, in the instant case, the disputed services are not definitely in the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter. Appeal allowed by way of remand. - E/40001/2016 - FINAL ORDER No.41855/2016 - Dated:- 7-10-2016 - Shri Madhu Mohan Damodhar, Member (Technical) Smt. Radhika Chandrasekar, Advocate For the Appellant Shri K.P. Muralidharan, AC (AR) For the Respondent ORDER The dispute involved in this appeal concerns denial of cenvat credit on Management Service, Share Registry Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the proceedings with Commissioner (Appeals), however, the same has not been taken cognizance of. 3. Ld. A.R reiterated the conclusions of the impugned order. In particular, he submits that credit availment in this case will be governed by Rule 7 (d) of the CCR, w.e.f. 1.7.2012. 4. Heard both sides. For ease of reference, the relevant Rule 7(d) of the CCR is reproduced below :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned unit to the sum total of the turnover of all the units to which the service relates during the same period. However, in the instant case, the disputed services are not definitely in the nature of those which are attributable or utilized in all the units. In any case, these services are very much in the nature of management services, share registry etc. which would be commercial and av ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
