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TMI Blog2016 (7) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Rajesh Ostwal, Advocate for the appellant Shri S. Hasija, Supdt.(AR) for the respondent ORDER This appeal is directed against Order-in- Appeal No. US/481/M-II/2011 dated 22.12.2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the eligibility to avail Cenvat Credit on the service tax paid by the various service providers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vt. Ltd. 2011 (23) STR 337 and CCE vs. Doshion Ltd. 2016 (41) STR 884 (Guj) for the proposition that there being no restriction for utilisation of Cenvat Credit in respect of proportionate allocation during the relevant period, the omission to take ISD can, at the least, be taken as procedural irregularity. It is the submission that though the ISD were there on statute but proportionate distributi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is the submission that there is no dispute the service tax paid on the advertising charges is in respect of both the units. He also relies on the judgment of Bombay High Court in Ultra Tech Cement Ltd. 2010 (260) ELT 369 (Bom). 6. On perusal of the records, I find that the entire issue is regarding the Cenvat Credit availed on the service tax paid on advertising charges. It is undisputed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rce of the ld. Counsel for the appellant that the judgment of the Gujarat High Court in Doshion Ltd. (supra) would also cover the issue in hand as during the relevant period, there was no requirement of distribution of the service tax credit proportionate to the sale turnover. 8. As regards the judgment relied upon by the ld. Departmental Representative the case of Bhilosa Industries Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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