2014 (1) TMI 1804

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..... p Singh For the Respondent : A. K. Nigam, Addl. Commissioner (AR) ORDER B. S. V. Murthy (Technical Member) Appellant is a manufacturer of excisable goods. During the verification of records, it was found that they had availed CENVAT credit of service tax paid in respect of courier service, housekeeping and maintenance services for services rendered at M/s. Cargill Flavour Systems, Eco Space Ca .....

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..... D, there are only two restrictions for distributing the services. The first restriction is that the credit distributed should not exceed the amount of service tax paid in the invoices and the second restriction is that the credit of service tax in respect of services received in an unit engaged in the manufacture of exempted goods or providing exempted services cannot be distributed. There is no s .....

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..... ot state that the services were received by an unit providing exempted service or manufacturing exempted goods; or the credit was in excess of the service tax amount paid, the credit could not have been denied on any other ground. Other than this, I find that there nothing left to be decided in this case. Accordingly, I consider that appeal itself should be allowed with consequential relief, if an .....

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