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2019 (11) TMI 490 - AT - Central ExciseCENVAT Credit - duty paying documents - Registration of units - whether the appellant is entitled to the Cenvat credit in the Visakhapatnam unit in respect of the services rendered in their Visakhapatnam unit on which the service tax was paid by their Hyderabad unit and the challan mentioned the name and details of Hyderabad unit only? - Goods Transport Agency (GTA) services - reverse charge mechanism. HELD THAT:- During the relevant period, although the service recipient was their Visakhapatnam unit, the service tax was paid by their unit in Hyderabad and therefore, the challan also indicates the details of registration of Hyderabad unit. In this factual matrix, despite Hyderabad unit of appellant, instead of Visakhapatnam unit, paying service tax on the GTA services and the challan also giving details of Hyderabad unit, there is no dispute that both form part of the same corporate entity and the services were used in the Visakhapatnam unit and that Cenvat credit against the same challans was not availed by their Hyderabad unit. There is substantial compliance and agreement with Rule 9(1)(e) of CCR 2004 in the present case - the appellant is entitled to Cenvat credit - appeal allowed - decided in favor of appellant.
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