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TMI Blog2018 (2) TMI 1487X X X X Extracts X X X X X X X X Extracts X X X X ..... are commonly used for all the divisions located in the premises of the appellant’s factory. Therefore it is evident that the entire service was not used by the appellant themselves but part of the services was attributed to other divisions. Even as per Rule 7 of CENVAT Credit Rule, if the common services are related to various units of one company the same should be distributed as per turnover of individual unit. On this analogy also though the appellant are entitled for the CENVAT credit but not for the whole of the credit but only to the extent it is attributed to the turnover of the appellant’s unit - it needs to be re-quantified in accordance with the turnover of the appellant’s unit vis-a-vis total turnover of all the units - matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Shri Sachin Chitnis, learned Counsel appearing on behalf of the appellant submits that there is a common factory premises under which the various divisions are working. All the divisions are under one umbrella Co. i.e. M/s Crompton Greaves Ltd. The bills for the services were in the name of the appellant s Transformer division therefore the credit is admissible. He further submits that no part of the credit was availed by other division. He placed reliance on the various judgments:- (i) Sri Rama Vilas Services - 2017 (3) GSTL 24 (Mad.) (ii) Rane TRW Steering - 2015 (39) STR 13 (Mad.) (iii) Suzuki Motorcycle - 2017 (47) STR 85 (T) (iv) Reliance Industries Ltd. - 2016 (45) STR 383 (T) (v) Hindustan Coc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant s factory. Therefore it is evident that the entire service was not used by the appellant themselves but part of the services was attributed to other divisions. Even as per Rule 7 of CENVAT Credit Rule, if the common services are related to various units of one company the same should be distributed as per turnover of individual unit. On this analogy also though the appellant are entitled for the CENVAT credit but not for the whole of the credit but only to the extent it is attributed to the turnover of the appellant s unit. In the order of both the lower Authorities entire credit was denied therefore it needs to be re-quantified in accordance with the turnover of the appellant s unit vis-a-vis total turnover of all the units. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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