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2015 (2) TMI 427 - AT - Central ExciseDenial of CENVAT Credit - GTA service - Invoices issued in the name of other unit - Held that:- So far as, the denial of Cenvat credit of ₹ 1,87,577/- is concerned, this credit had been taken on the basis of GAR-7 dated 05/10/07 under which this amount of service tax on GTA service received had been paid. On going through the GAR-7 it is seen that while the name of the appellant and address is correctly mentioned and the mistake is only the Central excise registration which is of the Khandsa road unit. I hold that just for this mistake the denial of Cenvat credit is not correct. As regards Cenvat credit of ₹ 59,876/-, though the invoices on the basis of which this credit had been taken are bear the address of Khandsa road unit, I find that subsequently the service providers had issued letters making corrections in these invoices. Moreover, it is not the departments allegation that on the basis of which these invoices Khandsa road unit has also taken the Cenvat credit and in this regard the other unit has also given an undertaking. In view of these facts, I am of the view that denial of Cenvat credit of ₹ 59,876/- is also not sustainable. - appellant is entitled to take the Cenvat Credit. Therefore, I set aside the impugned order - Decided in favour of assessee.
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