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2016 (12) TMI 836 - CESTAT NEW DELHICENVAT credit - denial of credit on the ground that it belongs to the period prior to the period of amalgamation of Ghari Industries with assessee - Held that: - Commissioner (Appeals) in the impugned order has allowed the credit with detailed finding. It was held that the activities carried out by the transferor company (M/s Ghari Industries) after effective date of amalgamation i.e. 01.04.06, is deemed to have been carried on for the transferee company (M/s RSPL). In the present case as discussed earlier the transferor company (M/s Ghari Industries) had exhausted its total input service as on 31.03.07 and there was no balance available for distribution. Therefore, credit subsequently distributed vide invoice No. 114 dated 07.11.2009 was in respect of services deemed to have been availed by the appellants themselves. In the circumstances availment of credit by the appellant on the strength of invoice issued by its head office, who is holding registration for inputs service distribution cannot be defaulted. Appeal dismissed - decided against Revenue-appellant.
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