2010 (11) TMI 79

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..... service tax paid by the Jaipur unit is not eligible as input credit by the manufacturing unit at Kolkata - contention of appellant is that as the service is received in respect of the sale of goods by the depot at Jaipur therefore the manufacturing unit is entitled for credit – Held that: - appellants are not entitled for credit at Kolkata unit which was in respect of the service received by the .....

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..... s input service distributor as provided under Rule 2m of the Cenvat Credit Rules therefore the service tax paid by the Jaipur unit is not eligible as input credit by the manufacturing unit at Kolkata. 4. The contention of appellant is that as the service is received in respect of the sale of goods by the depot at Jaipur therefore the manufacturing unit is entitled for credit. 5. I find as the .....

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