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2018 (3) TMI 1112 - AT - Central ExciseRefund claim - the respondent’s Chinchwad unit has been transferred to the present address of the respondent. The appellant paid the service tax on behalf of the Chinchwad unit on reverse charge basis, which is now sought as refund - Held that: - any CENVAT credit lying unutilized with the transferor unit can be transferred to transferee unit subject to condition that input attributable on which credit was availed has also been transferred to the new location - As per the facts of the case, there is no dispute that the entire factory of Chinchwad has been transferred to the present location i.e. Khed. Therefore, whatever credit is available to Chinchwad shall be allowed to be transferred to the new location in terms of Rule 10. Since the respondent has complied with the provisions of Rule 10, the Commissioner (Appeals) rightly allowed refund of service tax paid by the respondent on behalf of Chinchwad unit as cenvat credit in the books of the respondent. Appeal dismissed - decided against Revenue.
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