2016 (12) TMI 782

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..... The dispute involved in this appeal concerns denial of cenvat credit on Management Service, Share Registry Service, Advertisement Service, Company Secretary Service, and Chartered Accountant Service for the period April 2012 to March 2013 commonly availed by the four units of the appellant wherein the corporate office is also located. 2.  Ld.Counsel, Smt. Radhika Chandrasekar on behalf of th .....

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..... the CCR, w.e.f. 1.7.2012.  4.    Heard both sides.  For ease of reference, the relevant Rule 7(d) of the CCR is reproduced below :- The input service distributor may distribute the Cenvat credit in respect of the service tax paid on the input service to its manufacturing units or units providing output service, subject to the following conditions, namely :- (a)  .. .....

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..... utilized in all the units.  In any case, these services are very much in the nature of management services, share registry etc. which would be commercial and availed by corporate office which is situated in the premises of the appellant herein, and as per Rule 7 (c), credit of service tax attributable to service used wholly in an unit shall be distributed to that unit. 5.  It is also s .....

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