We are having a manufacturing unit set up in exemption zone ( Uttrakhand ), and have exercised an option not to charge central excise duty on our finished output ( under notification no. 50/2003. We are also not taking CENVAT on input material purchased.
Besides we are also providing services for design ( Business Auxiliary), and charging service tax in our invoices for the same. Can we take input credit of service tax paid by us on services availed such as Security Charges, etc. or the same has to be divided proportionately.