TMI Blog2015 (12) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant company. Considering this averment of the appellant, there cannot be any dispute now whether credit should go to the old unit or the new unit; and if as claimed by the learned AR appearing for the respondent, that old unit is not entitled to claim the CENVAT credit, it is not an issue now when the appellant's pleading to claim CENVAT credit only in respect of new unit. - appellant is entitled to the CENVAT credit which was denied by the impugned order. When the appellant has been found to be entitled to the CENVAT credit, there cannot be any question of imposition of penalty. Consequently, the impugned order is set aside - Decided in favour of assessee. - ST/1193/2011-SM - Final Order No. 22121 / 2015 - Dated:- 4-11-2015 - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid for the said input services. He also cites a decision in their own case by the CESTAT in appeal No.ST/1186/2010-SM issued vide Final Order No.20466/2015 dt. 02/03/2015. 4. Learned AR appearing for the respondent viz. CC,CE ST, Hyderabad-II argues that the appellant could be entitled to the CENVAT credit only in favour of new unit, which was to be set up for expansion of manufacturing facilities. 5. All the facts of the case and the submissions of both the sides have been carefully considered. It is observed that as the definition of Rule 2(l) of CENVAT Credit Rules 2004 is very wide and clear that all the input services which are used directly or indirectly, in or in relation to the manufacture of the final products would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and outward transportation upto the place of removal; 5.1. The impugned order, when it has denied the CENVAT credit available to the appellant, has not talked about the new unit or the old unit. The learned advocate for the appellant however says that they would like to claim CENVAT credit in case of the new unit of the appellant company. Considering this averment of the appellant, there cannot be any dispute now whether credit should go to the old unit or the new unit; and if as claimed by the learned AR appearing for the respondent, that old unit is not entitled to claim the CENVAT credit, it is not an issue now when the appellants pleading to claim CENVAT credit only in respect of new unit. 6. Considering the above discussion an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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