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2022 (8) TMI 1106 - AT - Service TaxDisallowance of credit - credit was denied on the ground that the Unit No. II being centralized registered unit has not issued ISD invoice - HELD THAT:- It is established from the records that the appellant have taken credit of Rs. 1,24,129/- only. This position was made very clearly before the original authority as well as Commissioner (Appeals). It is found that surprisingly both the authorities have discarded this defence stating that it is an afterthought. It is clearly a fact on record which both the authorities should have verified which they utterly failed to do so. Moreover, right from show cause notice stage till Commissioner (Appeals) stage there is no evidence on record that the appellant have taken the cenvat credit of Rs. 20,72,909/- - the adjudicating authority and Commissioner (Appeals) denied this credit on the ground that the Unit No. II which has a centralized registration should have issued ISD invoice and in absence of ISD invoice, credit is not admissible. As regard the payment of service tax made by Unit No. II, since the said unit is centralized registered, Unit No. II is under obligation to pay the service tax on behalf of all the units. Merely because, the Unit No. II has paid the service tax, the eligibility of cenvat credit of the present appellant’s unit will not adversely be affected because irrespective of any unit paying the service tax, all the units are under one single entity i.e. M/s IDMC Ltd. The appellant are entitled for the cenvat credit of Rs. 1,24,129/- and remaining amount for which appellant have otherwise not taken the credit, the demand of the same will not sustain - Appeal allowed - decided in favor of appellant
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