TMI Blog2017 (4) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the view that denial of credit to the Bangalore unit is not justified - credit allowed - decided in favor of assessee. - E/850/2009-SM - Final Order No. 20505 / 2017 - Dated:- 21-4-2017 - Shri S. S. Garg, Judicial Member Mr. D. Kannan, Consultant For the Appellant Dr. Ezhilmathi, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 22.7.2009 passed by the Commissioner of Central Excise, Large Taxpayers Unit, Bangalore whereby the Commissioner has allowed the credit of ₹ 65,47,70 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the statute and also passed contrary to the binding judicial precedents. The facts are not disputed inasmuch as the services of KOEL were availed in respect of combined sales turnover of Bangalore and Hubli plants. However, it is the contention of the appellant that being a LTU, they could have transferred credit from one unit to another. As such, even if credit which could have been taken separately by Hubli plant, they could have transferred the credit to Bangalore plant. Alternatively, the Bangalore plant could have taken registration as input service tax credit distributor and could have distributed the credit so availed. Learned counsel further submitted that in appellants own case for the earlier period, this Tribunal vide its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Demosha Chemicals Pvt. Ltd. Vs. CCE ST, Daman [2014(34) STR 758 (Tri. Ahmd.)], it was held that the distribution of credit of head office without taking registration as ISD is not to lead to the denial 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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