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TMI Blog2011 (4) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing unit or other units providing the output services. The view taken in the order in appeal that the distribution of credit is for the advertisement of the product, which is not at all manufactured at Malur unit, therefore, cannot be accepted The finding recorded by the Appellate Authority that the assessee is entitled to take credit only in the unit where the product is manufactured i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai, Head Office indicating that the amount of service tax credit is to be taken by their unit at Malur. Accordingly, a show cause notice dated 06.12.2007 was issued to show cause as to why the irregular service tax credit availed on input services for the period November 2006 should not be demanded along with interest and penalty. The assessee replied to the same. The Assessing Authority ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view that there are/no restrictions under the said rules as sought to be made out by the revenue in limiting the distribution of the service tax credit made in respect of the Malur Unit solely on the ground that the services were used in respect of the Cuttack Unit. 3. Heard the learned Counsel appearing for the appellant. 4. The assessee had availed the service tax credit based on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the input services on its manufacturing unit or other units providing the output services. The view taken in the order in appeal that the distribution of credit is for the advertisement of the product, which is not at all manufactured at Malur unit, therefore, cannot be accepted The finding recorded by the Appellate Authority that the assessee is entitled to take credit only in the unit where t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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