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2016 (6) TMI 608 - CESTAT CHENNAI

2016 (6) TMI 608 - CESTAT CHENNAI - TMI - Denial of Cenvat credit of service tax paid by Unit-I for Unit-III - Held that:- In absence of any negative finding made by grass root level officers as to the non-existence of Unit-III or no integral connection between Unit-I and Unit-III, which were engaged in the manufacturing operation and the rental of Unit-III was paid by Unit-I to achieve the object of manufacture, but dependency and integral connection comes out, there cannot be denial of Cenvat .....

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e of goods of Unit-I and carry out the manufacturing operation thereat. Unit-III and Unit-I were integrally connected to achieve the object of manufacture. Such factual aspect was well known to the Development Commissioner as well as Excise authorities through the registration process. The rental of Unit-III was paid by Unit-I. Against such rental service availed, service tax was paid. The service tax so paid was claimed as Cenvat credit by Unit-I. When there is integral connection between the U .....

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