TMI Blog2021 (8) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... it-I - the appellant is eligible for taking credit of input service tax paid on rent etc. relating to their Unit-II. Hon ble High Court in the case of COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, AURANGABAD VERSUS ENDURANCE TECHNOLOGY PVT LTD [ 2015 (6) TMI 82 - BOMBAY HIGH COURT] have held that the assessee manufacturing unit is entitled to take Cenvat credit of service tax received at their windmill set up for generation of electricity, which is located several kilometres away from the manufacturing unit. Appeal allowed - decided in favor of appellant. - EXCISE APPEAL NO. 53583 OF 2018 - Final Order No. 51743/2021 - Dated:- 22-7-2021 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Om P. Agarwal, Advocate for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax on such rent. Likewise Unit-II had paid service tax on repair and maintenance services of their plant and machinery. The invoices for such services were issued in favour of Unit-II at their address. Now, Unit-I had taken Cenvat credit of service tax paid on such services by Unit-II, which has been disputed by the Revenue on the grounds that the invoices were not issued in their favour on their address, and that input services were not received by them. 4. Identical issue has arisen for subsequent period of April, 2012 to February, 2015 in appellant s own case. The Commissioner (Appeals) CGST, Jodhpur has vide his Order-in-Appeal No. 151/CRM/CE/JDR/2019 dated 14.2.2019, has held that since the Assistant Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, which was inclusive of all. Hence, input service in question were used by the appellant. Accordingly, the learned Counsel for the appellant prays for allowing the appeal. 7. The learned Authorised Representative for Revenue relies on the impugned order, particularly para 6.1 where it is held that there is no dispute about the availment of services in the Unit-II and also there is no dispute that the invoices were in the name and address of Unit-II. Moreover Unit-II is separately registered under Central Excise and also files the returns regularly. Unit-I and Unit-II are two separate manufacturing entities and have separate establishment under the same ownership and management. Further finding is recorded that Cenvat credit is availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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