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TMI Blog2014 (8) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... take the credit. Head office should have taken the registration and credit should have been distributed and also submits that he would make detailed submissions at the time of final hearing regarding admissibility - SAP system is definitely relatable to manufacture since SAP system is implemented right from raw material receipt to the clearance of finished products, the accountal is done on the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name of the head office. The appellant has three units and the SAP system was implemented in all the three units. However the whole amount of Service Tax paid of ₹ 2,17,075/- was taken as credit in the appellant s unit and there was no proportionate distribution of credit between the units belonging to the same manufacturer and the head office also did not take registration as an input servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods and therefore the observations of the departmental officers that there is no nexus with the manufacture is not correct. However he relies upon the decision of the Tribunal in the case of M/s. TVS Motor Company Ltd. - 2011-TIOL-455-CESTAT-MAD to support his submission that there is no provision in the law to require the appellant unit to take only proportionate credit. Once the credit is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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