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2016 (6) TMI 608 - AT - Central ExciseDenial of Cenvat credit of service tax paid by Unit-I for Unit-III - Held that:- In absence of any negative finding made by grass root level officers as to the non-existence of Unit-III or no integral connection between Unit-I and Unit-III, which were engaged in the manufacturing operation and the rental of Unit-III was paid by Unit-I to achieve the object of manufacture, but dependency and integral connection comes out, there cannot be denial of Cenvat credit of service tax paid by Unit-I for Unit-III. - Decided in favour of assessee
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