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2015 (10) TMI 879 - CESTAT NEW DELHI

2015 (10) TMI 879 - CESTAT NEW DELHI - TMI - Denial of transfer of Cenvat Credit unutilized lying in the account of M/s. Maruti Suzuki India Ltd. which was merged with Maruti Suzuki Udyog Ltd. - Held that:- As there is no ban on availment of Cenvat Credit of one unit if input service pertains to both the units prior to 2012, therefore, we follow the decision of Doshion Ltd. [2012 (10) TMI 952 - CESTAT AHMEDABAD] and hold that appellant is not required to reverse Cenvat Credit on ₹ 56,41,18 .....

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impugned order - Decided in favour of assessee. - Application No. E/Misc/56288/2014, Appeal No. E/57560/2013-EX(DB) - Dated:- 30-7-2015 - Ashok Jindal, Member (J) And B Ravichandran, Member (T) For the Appellant : Shri B L Narsimhan, Adv For the Respondent : Shri Pramod Kumar, DR ORDER Per Ashok Jindal The appellant is in appeal against the impugned order for denial of Cenvat Credit availed by them on common input services received pertaining to their Gurgaon and Manesar unit together. The appel .....

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appellant availed entire Cenvat Credit on these services in their Gurgaon unit. The Revenue objected to that on the ground that as certain input services pertains to Manesar unit, therefore, they are not entitled to take entire Cenvat Credit on these common input services. The Revenue also sought to deny Cenvat Credit to Gurgaon unit on the ground that the capital goods were not being transferred to Gurgaon unit on merger of Maruti Suzuki India Ltd. with Maruti Udyog Ltd. On these set of facts .....

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