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TMI Blog2013 (10) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... R Per. Rakesh Kumar :- The appellant have two units-unit No. 1 Khandsa Road, Gurgaon and the second unit at Tehsil Patudi- Distt. Gurgaon. While the Central Excise registration No. of Khandsa Road unit is AAACT30036 EXM001, the Central Excise registration number of the Patudi unit is AAACT30036 EXM002. Both units manufactured the same product. The dispute in this case is in respect of Patudi uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction is that while the invoices had been issued by the service providers to the Khandsa road unit, on the basis of those invoices, the appellant unit at Patudi could not take the Cenvat credit. On this basis, after issue of show cause notice total Cenvat credit demand of Rs. 2,47,453/- was confirmed along with interest and penalty of equal amount was imposed by the Assistant Commissioner's order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndsa unit, that in view of this the denial of Cenvat credit of Rs. 1,87,577/- is without any basis, that as regards the Cenvat credit of Rs. 59,876/- on the basis of 8 invoices, the basis of denial is that these invoices had been issued to Khandsa road unit and not to Patudi unit, that in this regard, not only the service providers have issued letters correcting the name of the service recipient a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned, this credit had been taken on the basis of GAR-7 dated 05/10/07 under which this amount of service tax on GTA service received had been paid. Ongoing through the GAR-7 it is seen that while the name of the appellant and address is correctly mentioned and the mistake is only the Central excise registration which is of the Khandsa road unit. I am of the prima facie view just for this mis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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