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2016 (2) TMI 590

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..... Otherwise also, as find that the appellant’s unit is registered as LTU inasmuch as it is exercising administrative control as per the provisions of Rule 12A of the CENVAT Credit Rules 2004, the CENVAT credit lying at one unit can be transferred to the other unit. As such even if the credit was required to be taken at Hubli plant, the same could have been transferred to the Bangalore unit in terms of the said rule. As such, find no justification for denial of the credit to the appellant. - Decided in favour of assessee - E/617/2009-SM - Final Order No. 21531/2015 - Dated:- 10-7-2015 - SMT. ARCHANA WADHWA, JUDICIAL MEMBER For the Petitioner : Shri Akshay Arvind, CA For the Respondent : Shri R. Gurunathan, Addl. Commissioner(AR) .....

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..... r. As such even if the credit which could have been taken separately by Hubli plant, they could have been transferred the credit to Bangalore plant. Alternatively the Bangalore plant could have taken registration as Input Service Tax credit Distributor (ISD) and could have been distributed the credit so availed. The demand also stands assailed on the point of limitation. 3. On going through the impugned order, I find that the adjudicating authority has framed the disputed issue as under:- The short issue that arises for consideration in the present proceedings is whether the service tax paid on over riding commission / sales commission paid to M/s.KOEL, Pune availed centrally, by M/s. Trident Power Craft Pvt. Ltd., Bangalore without .....

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..... al of the credit to a particular unit especially when prior to 17/05/2012, there was no provision for distribution of CENVAT credit availed by the head office proportionately to various units. 5. Admittedly both the units at Bangalore as well as at Hubli are the units of the same appellant and the credit availed by one unit could have been distributed to the other unit even though the services were not actually availed at that unit. This leads to the conclusion that either of the two units could have availed the entire credit. As such, I am of the view that denial of credit to the Bangalore unit is not justified. 6. Otherwise also, I find that the appellant s unit is registered as LTU inasmuch as it is exercising administrative contro .....

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