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2016 (2) TMI 590 - CESTAT BANGALORE

2016 (2) TMI 590 - CESTAT BANGALORE - 2016 (41) S.T.R. 687 (Tri. - Bang.) - 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 .....

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ld 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) ORDER PER : ARCHANA WADHWA The appellant is engaged in the manufacture of alternators falling under Chapter .....

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T credit of service tax paid by them. Accordingly proceedings were initiated 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 .....

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it 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 / .....

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te is availment of credit by the Bangalore unit, without obtaining the ISD registration. 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 pro .....

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