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2016 (7) TMI 630 - CESTAT MUMBAI

2016 (7) TMI 630 - CESTAT MUMBAI - TMI - Eligibility to Cenvat Credit availed on the service tax paid on advertising charges - Held that:- Cenvat Credit can be availed at one unit. - Decided in favour of assessee - Appeal No. E/421/12 - Mum - Order No. A/87548/16/SMB - Dated:- 5-5-2016 - Shri M.V. Ravindran, Member (Judicial) Shri Rajesh Ostwal, Advocate for the appellant Shri S. Hasija, Supdt.(AR) for the respondent ORDER This appeal is directed against Order-in- Appeal No. US/481/M-II/2011 dat .....

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unit. It is the case of the revenue the appellant should have not availed the Cenvat Credit at Saki-Powai road, Chandivali and should have distributed the said services by Input Service Distributor and accordingly, proportionate credit in respect of the service tax paid for the goods manufactured at Thane unit is ineligible to be availed. 4. Ld. Counsel relies upon of the decisions of Greaves Cotton Ltd. 2015 (37) STR 395, Aurobindo Pharma Ltd. 2015-TIOL-1017-CESTAT-MAD, CCE vs. Ecof Industries .....

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ate distribution was not statutorily mandate. 5. Ld. Departmental Representative on the other hand, would submit that the provision of Rule 2(l) of CENVAT Credit Rules, 2004 very clearly bar the availment of Cenvat Credit of service tax paid in respect of services rendered for another manufacturing unit. He would submit that both the units are separately registered with the Central Excise and it was for the appellant to distribute the said services. He would rely upon the decision in the case of .....

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the Cenvat Credit availed on the service tax paid on advertising charges. It is undisputed that the unit in Thane and Chandivali are of the same appellant and maintained by common balance sheet. It is also undisputed that both the units are manufacturing excisable goods. The Chandivali unit is also registered by the appellant as Head Office. The period involved in this case is March 2005 to March 2009. The dispute that service tax paid on the advertising service are eligible to be availed as Ce .....

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