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Trident Powercraft Pvt. Ltd. Versus Commissioner of Central Excise and Service Tax (LTU) Bangalore

2016 (2) TMI 590 - CESTAT BANGALORE

Denial of CENVAT credit - whether Bangalore unit was not entitled to avail the entire CENVAT credit of service tax paid by them? - Held that:- 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, it is of th .....

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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) ORDER PER : ARCHANA WADHWA The appellant is engaged in the manufacture of alternators falling under Chapter 85 of the First Schedule of the Central Excise Tariff Act, 2004. They obtain .....

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by way of issuance of a show-cause notice dt. 31/07/2008 proposing to deny the CENVAT credit so availed by them. The said show-cause notice stands adjudicated by the Commissioner denying the credit of ₹ 8,22,430/- and imposing penalty of identical amount under Rule 15 of CENVAT Credit Rules read with Section 11AC of the Central Excise Act, 1944. 2. I have heard both the sides duly represented by Shri Akshay Arvind, CA for the appellant and Shri R. Gurunathan, Addl. Commissioner(AR) for th .....

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gistration 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 .....

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egistration. I find that the Tribunal in number of decisions has held that such obtaining of ISD registration is only a procedural condition, which cannot lead to denial of the substantive benefit, otherwise available. In the case of Doshion Ltd. Vs. CCE, Ahmedabad [2013(288) ELT 291 (Tri. Ahmd.)], it was held that in the absence of any restriction for utilization of CENVAT credit of input services without allocating proportionately to various units, the omission to take registration as ISD can .....

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