TMI Blog2018 (1) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... ere was no restriction for distributing the credit or availing the credit by one unit alone. The distribution of the service of one unit is permissible prior to the amendment - appeal allowed - decided in favor of appellant. - E/85809/17 - A/92102/2017 - Dated:- 22-12-2017 - Shri Ramesh Nair, Member ( Judicial ) Shri Mihir Deshmukh, Advocate with Shri Abhijeet Singh, Advocate for Appellant Shri Sanjay Hasija, Supdt. (AR) for Respondent ORDER Per : Ramesh Nair The appellants have availed CENVAT Credit in respect of input service namely, Sponsorship Service. The sponsorship service is an event management for promotion of brand arranged at their Akurdi unit. The entire credit was taken by the appellant in their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hennai). 3. Shri Sanjay Hasija, learned Supdt. (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both sides and perusal of the records. I find that the limited issue involved is whether the appellant can avail the proportionate credit in respect of the sponsorship service, which is received for promotion of brand. The entire credit was taken in one unit. In this regard, I find that during the material period April, 2012 to March, 2014, there is no condition that the input service credit can be distributed on proportionate basis. W.e.f. 1.3.2016 by Notification No. 13/2016-CE(NT), the provision was brought according to which, if the service wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onging to the same manufacturer, namely the assessee. 6. As we are concerned only about input service, it is sufficient to extract the definition of input, input service and input service distributor, which are defined at Rule 2(k) - Input, Rule 2(l) - Input service and Rule 2(m) - Input service provider as under :- Rule 2(k) input means - (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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