TMI Blog2015 (1) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... arise. Ld. Counsel has also shown a particular invoice issued by a CHA in the name of the Head Office. It is quite natural that the service provided by a CHA would be in the name of the Head Office where clearance of goods through Customs will be centralized. I agree that a doubt has never been raised regarding the actual receipt of the services. The only basis for denying credit has been that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, appropriate interest under Section 11AB and equivalent penalty under Section 11AC of the Act. 2. The appellant is engaged in the manufacture of natural gases. They have a unit in various places include units at Patalganga unit. The demand of duty was raised for the reason that the invoices under which the credit was availed were either in the name of their head office or in the name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nit, to prove that the service was indeed received at Patalganga Unit. Further, he stated that in the case of machine repairs, the work is centralized in the Thane Unit for all the units and, therefore, all such invoices are addressed to the Thane Unit. On being asked whether all the services were received in their unit he answered that the question of actual receipt of the services had not arisen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it should be distributed properly amongst all the units. 5. The Ld. A.R. reiterated the findings of the authority. He further stated that it has not been verified whether the services had actually been received in the Patalganga Unit. 6. I have carefully considered the rival contentions. The appellant in this case have nine units where the same product is manufactured. Therefore, the doubt o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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