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2016 (5) TMI 12 - HC - Service TaxCenvat credit - Common Input services belongs to three units but the whole of the credit was availed at one unit - Assessee contended that the units may be situated at different places but are under the common management and the Cenvat Credit has rightly been claimed. - Held that:- no substantial question of law arise out of the order of the Tribunal and the Tribunal has rightly found that all the three units had a common management and no contrary material was placed on record by the Commissioner while holding that there was no nexus in between the three units. By applying the judgment of Gujarat High Court in the case of Commissioner of Central Excise Vs. Dashion Ltd. [2016 (2) TMI 183 - GUJARAT HIGH COURT], the objection of the department therefore that the credit from one unit was utilized for the purpose of duty liability of other unit without pro rata distribution by the input service distributor therefore would not survive in view of no previous restriction of this nature flowing from Rule 7 of the Rules of 2004. The respondent has been able to prove that all the three units are one and the same, have common management and the Revenue has not been able to disprove this fact. - Decided against the revenue
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