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M/s Maruti Suzuki India Ltd. Versus Commissioner of Central Excise, Delhi-III

2015 (10) TMI 879 - CESTAT NEW DELHI

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 t .....

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₹ 8,57,44,621/- is also denied on account of merger of Maruti Suzuki India Ltd. with Maruti Udyog Ltd. Since, both the units have been merged, therefore, appellant is entitled to transfer Cenvat Credit lying unutilized in the Cenvat Credit acc .....

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e. - 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 Asho .....

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er of Cenvat Credit unutilized lying in the account of M/s. Maruti Suzuki India Ltd. which was merged with Maruti Suzuki Udyog Ltd. 2. The facts in the case are that the appellant is a manufacturer of motor vehicle and parts thereon. The appellant is .....

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ese 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 sou .....

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Credit and later on matter was adjudicated by confirming demand on account of denial of Cenvat Credit on both the grounds along with interest and equivalent amount of penalty was also imposed. Against the said order appellant is before us. 3. Heard .....

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s Tribunal has observed as under: "We have considered the submissions made by both sides. We find considerable force in the arguments advanced by the Ld. Counsel. The registered office and Vatva office both are located in the same place and appe .....

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us units. The omission to take registration as an Input Service Distributor can at best be considered as procedural irregularity and in view of the decisions cited, has to be considered sympathetically. Further, it is also noticed that appellant has .....

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