2018 (12) TMI 1238

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....ng cenvat credit on the strength of invoices issued by their head office (IAIL, Delhi) who have the input service credit distributor registration. IAIL, Delhi were also engaged in providing services to their customers. They were taking complete order of providing and fixing anodized aluminium doors and windows with extruded build-up aluminium section. For providing these services, the doors and windows were manufactured at IAIL, Bhiwadi and are cleared to their Aluminium Architectural Product Division (AAP), which is centralized registered under the category of commercial and industrial construction services. It was also observed that M/s. IAIL, Delhi issued invoices for distribution of credit of whole of the service tax paid by them on var....

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....ong the units to whom the services have been provided, the amount of credit of credit of Rs. 77,61,280/- will have to be bifurcated into 2 segments: (i) Credit pertaining to input services, which is exclusively used by Bhiwadi Unit for manufacture of final products. (Rs.74,30,645/-) (ii) The credit pertaining to the services commonly used by Bhiwadi Unit and other unit of the assessee. (Rs.3,30,635/-) 4. Thus, there is nothing to be recovered from the appellant. The demand confirmed is also prayed to be set aside. Appeal is accordingly, prayed to be allowed. 5. While rebutting these arguments, it is submitted that the adjudicating authority below has done a meticulous exercise on examining all the services of the appellant and its units....