TMI Blog2020 (6) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of intermediate Chemicals namely Phathalic and the same was used in the manufacture in their own another unit therefore, the common service i.e. advertisement and storage and Ware housing can be attributed to both i.e. paint manufacturing as well as intermediate product i.e. chemical manufacturing therefore, the appellant have rightly taken the proportionate credit in respect of Advertisement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of paints. 02. The case of department is that since the storage and ware housing and advertisement services are used only for paint and the appellant is not manufacturing the paint therefore, they are not entitled for Cenvat credit . 03. Shri Rajmohan Asokan, Manager Taxation appearing for the appellant submits that the period involved is 2005 and 2007-08. The appellant are one of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records. I find that there is no dispute that the appellant is engaged in manufacture of intermediate Chemicals namely Phathalic and the same was used in the manufacture in their own another unit therefore, the common service i.e. advertisement and storage and Ware housing can be attributed to both i.e. paint manufacturing as well as intermediate product i.e. chemical manufacturing therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to services used in manufacture of exempted goods or providing of exempted services. There are no other restrictions under the rules, the restriction sought to be applied by the Department in this case in limiting the distribution of the Service Tax credit made in respect of the Malur Unit on the ground that the services were used in respect of the Cuttack Unit finds no mention in the relevant ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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