Manufacturer as well as service provider

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CS.Sreejan (Querist)
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10 August 2010 Our company is a manufacturer as well as service provider. Hence, we are chargeable of both excise duty and service tax. We are also availing cenvat credit on inputs/input services/inputs on capital good. Now the problem is with taking cenvat credit. My doubt is:
1. Whether we have to apportion the cenvat credit available in the ratio of revenue from manufacture and service provision?
2. Cenvat credit on Input services are pertaining to Audit fee paid/Telephone charges/Consultant fee etc.. (ie, administrative expenses) but has a nexus with both manufacture and service provision, but inseparable. In this situation how to take cenvat credit against Excise duty and Service tax payable?
Dear friends and experts in CA club Please give suggestions and help me.............

CA SMR

CA SMR (Expert)
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10 August 2010 Please refer to the Cenvat Credit Rules 2004.rule no. 7 to 9.

Sub rule 5 & 6 of Rule 9-The manufacturer of final products or the provider of output service shall maintain proper records for the receipt, disposal, consumption and inventory of the input and capital goods in which the relevant information regarding the value, duty paid, CENVAT credit taken and utilized,
the person from whom the input or capital goods have been procured is recorded and the burden
of proof regarding the admissibility of the CENVAT credit shall lie upon the manufacturer or
provider of output service taking such credit.