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TMI Blog2015 (10) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... ces has been passed on by the ISD to the main appellant and where any such inadmissible credit was taken, the same was reversed. It is observed that the issue revolves around the fact whether Head Office of the main appellant has passed on the service tax credit only with respect to Services utilized in the manufacture of dutiable products. This can be done by the Adjudicating authority by getti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h. Jigar Shah (Advocate) appearing on behalf of the appellants argued that main appellant is having two units at Masat Silvassa and Pantnagar. That Masat unit took CENVAT credit on the invoices issued by the Headquarters as ISD distributor as the Cenvatable documents issued by the Service provider are in the name of their Headquarters. It was his case that no inadmissible CENVAT credit has been di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s taken and passed on credit on exempted Services, the amount under Rule 6 of the Cenvat Credit Rules, 2004 should be paid. 4. Heard both sides and perused the case records. It is the case of the appellant that no credit of inadmissible Services has been passed on by the ISD to the main appellant and where any such inadmissible credit was taken, the same was reversed. It is observed that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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