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TMI Blog2018 (7) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... r Archana Wadhwa: After hearing both the sides, I find that during the period April 2011 to July 2012, the appellant availed Cenvat credit of duty on the basis of the invoices issued by their head office. Scrutiny of their records revealed that a part of the credit was availed in respect of common services, which were relatable to their second unit. Inasmuch as the head office, at that point of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmed by the Hon'ble Gujarat High Court when the appeal filed by the Commissioner was rejected reported as 2015 (323) ELT A76 (SC). However, ld. Advocate fairly agrees that though the said decision covers the issue as also the fact that Commissioner (Appeals) has himself extended the benefit for the subsequent period vide Order-in-Appeal No. 05(SJ)/CE/JPR 2018 dated 20.1.2018, but submits that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , I uphold the confirmation of the same. As regards interest, I find that the lower authorities have relied upon the Hon'ble Supreme Court's decision in the case of Indo Swift Laboratories which decision stands considered by the Hon'ble Karnataka High Court in the case of Bill Forge Pvt. Ltd. (supra) and it stands held that if the excess credit availed remained as paper entry and was not utilised, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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