Transfer of credit, Service Tax

[PARTHASARATHY]

OUR CLEINT IS HAVING MANAUFACTURING UNIT IN TWO LOCATIONS AND HEAD OFFICE AT COCHIN.IS THERE ANY CASELAW/JUDGMENT ON TRANSFER OF CREDIT BY HO (ISDN) TO UNITS UNIFORMILLY OR AT THE OPTION OF ISDN SOLE DECESION TO PASS ON CREDIT TO ONLY ONE UNIT.

Posts / Replies

[Surender Gupta]

Till now, no case law is in our knowledge covering the issue presented in the query. The only condition that cenvat credit attributable to exempted unit can not be transferred. Apart from this, there is no requirement of distributing credit uniformly.