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2022 (1) TMI 1123 - CESTAT CHENNAIRecovery of the ineligible credit with the interest and imposed penalties - commissioning and installation services - as a sequel to notices issued for the preceding period time to time, Statements of Demands (SODs) to recover ineligible credit were issued - service eligible to credit or not - HELD THAT:- In para-2 of the statement of demand, it is clearly stated that facts and circumstances leading to the statements of demand are identical to the earlier SCNs. This being so, the authorities below ought to have applied the decision of the Tribunal and allowed the credit. Instead, the adjudicating authority has held that the invoice has been issued in the name of the Head office of the appellant company and that services are rendered at Ambattur plant (Chennai). There is no law which restricts or prohibits the invoice being issued in the name of the Head office which has Centralized Registration. The purpose of taking centralized registration is to help the manufacturer for availment of credit as well as distribution of credit. The disallowance of credit raising such an issue which is not alleged in SCN cannot sustain. The disallowance of credit is without any legal or factual basis - Appeal allowed - decided in favor of appellant.
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