2017 (5) TMI 889

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..... d across the country and should not have availed CENVAT credit only at Pune - Held that: - the services on which CENVAT credit has been availed are being used for providing output services is not in dispute. If at all Pune unit of the appellant distributes this credit to various other units on pro-rata basis CENVAT credit was available to the other units also and it is also not in dispute that du .....

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..... usal of the records we find that the issue involved in this case is regarding eligibility to availment of CENVAT credit of the service tax paid under reverse charge mechanism during the period October 2009 to March 2014 in respect of Intellectual Property Rights Service and Information Technology Software Service . It is the case of the appellant before the lower authorities that they were dis .....

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..... CENVAT credit only at Pune. 4. We find that the impugned order is unsustainable for more than one reason. Firstly, we find that Pune unit is also rendering the dutiable services under coating services and discharging service tax liability during the relevant period. Claim of Revenue is that service tax credit has to be distributed during the relevant period on pro-rata of sales is unacceptabl .....

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