There is no restrictions under rule 7 of Cenvat Credit Rules in limiting distribution of service tax credit made in respect of one unit solely on ground that services are used in respect of another unit

HIGH COURT OF KARNATAKA Commissioner of Central Excise, Bangalore- I Commissioner-ate Vs Ecof Industries (P.) Ltd. N. KUMAR AND RAVI MALIMATH, JJ. CEA NO. 51 OF 2010 APRIL 8, 2011   JUDGEMENT Ravi Malimath, J.- This appeal is by the revenue, being aggrieved by the order of the Tribunal, holding that there are no restrictions in. the Cenvat Credit Rules, as applied by the Department, in limiting the distribution of service tax credit made in one unit and availed of in another unit. 2. The assessee are holders of Central Excise Registration being manufacturers of excisable goo...