2018 (3) TMI 1112

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..... utilized with the transferor unit can be transferred to transferee unit subject to condition that input attributable on which credit was availed has also been transferred to the new location - As per the facts of the case, there is no dispute that the entire factory of Chinchwad has been transferred to the present location i.e. Khed. Therefore, whatever credit is available to Chinchwad shall be al .....

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..... respect of the said payment, they claimed the refund for crediting this amount of service tax paid on reverse charge basis in terms of Rule 10 of the Cenvat Credit Rules. The adjudicating authority rejected the claim. The respondent filed appeal before the Commissioner (Appeals) who allowed the appeal considering the provisions of Rule 10 and the judgment in the case of VIP Industries 2014-TIOL .....

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..... ises. According to Rule 10, whatever cenvat credit is available to the transferor unit will be available to the transferee unit. He submits that while transferring the unit, the respondent s Chinchwad unit cleared all the raw materials, semi processed material and finished stock to their new location on reversal of cenvat credit balance in compliance with the Cenvat Credit Rules, 2004. Therefor .....

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..... final products shifts his factory to another site or the factory is transferred on account of change in ownership or on account of sale, merger, amalgamation, lease or transfer of the factory to a joint venture with the specific provision for transfer of liabilities of such factory, then, the manufacturer shall be allowed to transfer the CENVAT credit lying unutilized in his accounts to such trans .....

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..... 0, I do not see any requirement of permission to be obtained by the assessee. Therefore, his submission is not tenable and is rejected. Since the respondent has complied with the provisions of Rule 10, the Commissioner (Appeals) rightly allowed refund of service tax paid by the respondent on behalf of Chinchwad unit as cenvat credit in the books of the respondent. 6. As per my above discussio .....

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