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TMI Blog2018 (1) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... only related to the Akurdi unit but also for the unit situated at Pithampur, they are supposed to take proportionate credit of the unit. In violation of that, the entire credit was denied. The adjudicating authority confirmed the demand. Learned Commissioner (Appeals) has upheld the same. Therefore, this present appeal. 2. Shri Mihir Deshmukh, learned Advocate along with Shri Abhijeet Singh, Advocate appearing on behalf of the appellant submits that firstly the entire service was received by their Akurdi unit, therefore, entire credit is admissible to their Akurdi unit. Since the service was provided at Akurdi unit, there was no reason for distributing the part of the service to Pithampur unit. He further submits that during the material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of each unit. The similar provision was not available at the material period. There was no restriction for distributing the credit or availing the credit by one unit alone. The issue is squarely covered by the judgment of Hon'ble Karnataka High Court in the case of Ecof Industries Pvt. Ltd.(supra), wherein the Hon'ble High Court has held as under: - "4. Per contra, the learned Counsel for the assessee submits that the definition of input service and input service provider read with Rule 3(1) and Rule 7(1) of the Rules makes it very clear that it is not the requirement of law, that the unit, which has paid the tax alone, is entitled to the benefit of the credit under the scheme. If a manufacturer has several units and has paid inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to manufacture of final products or for any other purpose, within the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service; Rule 2(l) "input service" means any service :- (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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