TMI Blog2015 (12) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... e availability of the credit inasmuch as it was their own unit which was being constructed in Maharashtra and all the accounts were being maintained at their Unit in Hyderabad. Further, the appellant had not utilized the credit and the same was paid back to the Revenue immediately on being pointed out by the audit, along with interest. The above two decisions referred to and relied upon by the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstruction of the said factory were availed by them. Inasmuch as the invoices were raised at Hyderabad Unit, and payments were being made from Hyderabad and all the accounts were being maintained at Hyderabad, they availed the credit of service tax paid on the said services availed in respect of construction of the Unit in Maharashtra to the extent of around 35.16 lakhs. The said credit was avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) vide which apart from confirming demand and interest, imposition of penalty to the extent of 100% was upheld. 4. The contention of the appellant is that they were under a bonafide belief that inasmuch as Maharashtra unit is also their sister concern and inasmuch as all the accounts are being maintained at Hyderabad Unit, they are entitled to avail credit. She submits that the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring for the Revenue reiterates the findings of the lower authorities. 6. After appreciating the contentions of both sides and after going through the impugned orders, I find that admittedly the appellant reversed the credit immediately on being pointed out by the Audit. There could be some confusion on their part as regards the availability of the credit inasmuch as it was their own unit whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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