TMI Blog2022 (1) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority has held that the invoice has been issued in the name of the Head office of the appellant company and that services are rendered at Ambattur plant (Chennai). There is no law which restricts or prohibits the invoice being issued in the name of the Head office which has Centralized Registration. The purpose of taking centralized registration is to help the manufacturer for availment of credit as well as distribution of credit. The disallowance of credit raising such an issue which is not alleged in SCN cannot sustain. The disallowance of credit is without any legal or factual basis - Appeal allowed - decided in favor of appellant. - Excise Appeal No.40047 of 2019 & 40072 of 2021 - Final Order No. 40006-40007/2022 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit was held to be ineligible. Though the adjudicating authority in para-8 took notice of the said decision has proceeded to confirm the order by stating that the invoice is issued in the name of their Head office at Bombay whereas the service of installation and commissioning has been rendered at Ambattur plant in Chennai. There is no such allegation in the SCNs / SODs that the appellant has availed credit on the invoice issue in the name of their Head office situated at Mumbai. In the SCN, it is stated that the facts and circumstances leading to the Statements of Demand are identical to the show cause notice issued earlier. This being so, the authorities below ought to have applied the decision of the Tribunal and allowed the credit. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities below ought to have applied the decision of the Tribunal and allowed the credit. Instead, the adjudicating authority has held that the invoice has been issued in the name of the Head office of the appellant company and that services are rendered at Ambattur plant (Chennai). There is no law which restricts or prohibits the invoice being issued in the name of the Head office which has Centralized Registration. The purpose of taking centralized registration is to help the manufacturer for availment of credit as well as distribution of credit. The disallowance of credit raising such an issue which is not alleged in SCN cannot sustain. 7. From the above discussion, we hold that the disallowance of credit is without any legal or factua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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