2010 (12) TMI 83

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..... Circular dated 23-8-2007 clearly shows that there are only two restrictions regarding the distribution of the credit. The first restriction is that the credit should not exceed the amount of Service Tax paid. The second restriction is that the credit should not be attributable to services used in manufacture of exempted goods or providing of exempted services. There are no other restrictions unde .....

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..... facturer/service provider to another unit of the same manufacturer/service provider is required to be applied. 3. The Ld. SDR agrees that this is the issue involved in all these appeals. We find that this issue stands settled by the Tribunals order in the case of M/s.Ecof Industries Pvt Ltd., Vs. CCE, Bangalore, 2009-TIOL-2109-CESTAT-BANG holding as follows:- The combined reading of the R .....

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..... the impugned order of the lower appellate authority (original authority had approved of such distribution) cannot be upheld. In case the Department wants to place such restriction as is sought to be placed in the case, the rule is required to be amended. 4. Hence, following the ratio of the above cited decision, we waive the requirement of pre-deposit in all the appeals, set aside the impugned .....

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