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2015 (6) TMI 581 - CESTAT NEW DELHIWaiver of pre deposit - Denial of CENVAT Credit - Held that:- There was a manufacturing unit of the appellant company in Bangalore and there is also a manufacturing unit of the appellant company in Gurgaon since February, 2009. However, according to the appellant company, Bangalore unit had stopped manufacturing operations in 2007 and since February, 2009 it is only the Gurgaon Unit which is in operation. There is also no dispute that the 10 invoices on the basis of which the CENVAT Credit of ₹ 2,63,03,909/- has been taken by the Appellant had been issued by the parent company during period from March, 2011 to February, 2012 and against these invoices, the appellant company had made the payment to the parent company and the appellant company being the service recipient, has paid the service tax on the amount paid to the FSA, France under section 66A of Finance Act, 1994 read with section 2 (1) (d) (iv) of the service tax Rules, 1994. In case of the assessee who have paid service tax under reverse charge mechanism of Section 66 A of Finance Act, 1994 as service recipient in terms of the Rule 2 (1) (d) (iv) of service tax Rules, 1994, the challan under which the service tax had been paid is also a valid document for taking CENVAT Credit in terms of Rule 9 (1) (e) of CENVAT Credit Rules, 2004. Since the, challans under which the service tax, in question, has been paid and on the basis of which CENVAT Credit has been taken mention the Gurgaon Unit as the assessee, in terms of Rule 9 (i) (e), the CENVAT Credit cannot be denied to the appellant even though the invoices mention the address of Bangalore Unit of the Appellant Company. - Stay granted.
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