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2016 (2) TMI 590 - AT - Central ExciseDenial of CENVAT credit - whether Bangalore unit was not entitled to avail the entire CENVAT credit of service tax paid by them? - Held that:- Admittedly both the units at Bangalore as well as at Hubli are the units of the same appellant and the credit availed by one unit could have been distributed to the other unit even though the services were not actually availed at that unit. This leads to the conclusion that either of the two units could have availed the entire credit. As such, it is of the view that denial of credit to the Bangalore unit is not justified. Otherwise also, as find that the appellant’s unit is registered as LTU inasmuch as it is exercising administrative control as per the provisions of Rule 12A of the CENVAT Credit Rules 2004, the CENVAT credit lying at one unit can be transferred to the other unit. As such even if the credit was required to be taken at Hubli plant, the same could have been transferred to the Bangalore unit in terms of the said rule. As such, find no justification for denial of the credit to the appellant. - Decided in favour of assessee
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