2014 (12) TMI 450

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..... or providing exempted services. I find that there is no prohibition in the said rule for distribution of CENVAT credit among the units, where both dutiable and exempted goods are manufactured. Further, no clarification with regard to the issue in hand has been furnished by the CBEC. Thus I am of the prima-facie view that the issue involved in the present case is a debatable one. However, consideri .....

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..... consultancy service to all the units including the exempted unit at Rudrapur, which is not in conformity with Rule 7(b) of the CENVAT Credit Rules, 2004. The learned counsel appearing for the appellant submitted that the embargo under Rule 7(b) has no application in the case of the appellant, because it is not distributing the credit exclusively to the exempted unit. The learned counsel also sub .....

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..... sue involved in the present case is a debatable one. However, considering the fact that substantial part of the demand has been paid by the applicant, the requirement of pre-deposit of the balance dues is waived till disposal of the appeal or for a period of 180 days from the date of this order, whichever is earlier. (Operative portion of the order pronounced in open court) - - TaxTMI - TMI .....

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