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2018 (7) TMI 1429 - AT - Central ExciseCENVAT Credit - whether the appellant could have taken the Cenvat credit of service tax paid on the services which were also utilised by their unit number-II? Held that:- An identical issue was considered by the Tribunal in the case of M/s Dynamic Cables Pvt. Ltd. V/s CGST & CE, Jaipur, [2018 (7) TMI 1336 - CESTAT NEW DELHI] where reference was made to the Tribunal’s decision in the case of Doshion Ltd. V/s CCE, Ahmedabad [2012 (10) TMI 952 - CESTAT AHMEDABAD], where in it was held that distribution of the credit without taking registration as input service distributer cannot be held to be as irregular - Even as per the revenue the credit was available to unit number-II, who has discharged duty in cash during the relevant period. If the credit would have been availed by unit number-II, they could have utilised the same for payment of duty on their final product instead of paying the duty through PLA - As such the entire exercise is revenue neutral thus not resulting in any loss to the Revenue. Credit cannot be denied - the demand is set aside along with setting aside of penalty - appeal allowed - decided in favor of appellant.
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