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TMI Blog2018 (2) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat credit which was proposed to be recovered was used in a unit exclusively engaged in manufacture of exempted goods. It is admitted that the Services such as Advertisement Service & Sales Promotion Services, were utilized in Corporate Office, Kaushambi, Ghaziabad. The ld. Counsel also contended that both the Show Cause Notices are hit by limitation. He has also contended that the second S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue are taken up together for disposal. The Appellants are having manufacturing location at various places including Buddy and Rudrapur where the manufactured goods are exempted from payment of duty. The Appellant during the relevant period availed CENVAT credit of the service tax paid on various input services at their Head office and distributed the credit by issuing invoices as an ISD, on whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 2004 has not been followed, hence, the credit availed by them is erroneous. It is his contention that in the case of other units situated under the jurisdiction of Allahabad and Delhi Tribunal had been decided in their favour. In support, he refers to the judgment of the Tribunal in their own case reported as 2017 -TIOL - 1978 - CESTAT - ALL and 2017 - TIOL - 3082 - CESTAT - DEL. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into admissible and inadmissible credit on the basis of turnover. We do not find any provision of law for doing so. We further find that Clause (b) of Rule 7 of the Cenvat Credit Rules, 2004 that existed during material time provided that such Cenvat credit of Service Tax paid was not admissible to be distributed which was exclusively used in unit engaged in the manufacture of exempted goods. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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