TMI Blog2022 (8) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... is no evidence on record that the appellant have taken the cenvat credit of Rs. 20,72,909/- - the adjudicating authority and Commissioner (Appeals) denied this credit on the ground that the Unit No. II which has a centralized registration should have issued ISD invoice and in absence of ISD invoice, credit is not admissible. As regard the payment of service tax made by Unit No. II, since the said unit is centralized registered, Unit No. II is under obligation to pay the service tax on behalf of all the units. Merely because, the Unit No. II has paid the service tax, the eligibility of cenvat credit of the present appellant s unit will not adversely be affected because irrespective of any unit paying the service tax, all the units are un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firmed the demand. Being aggrieved by the order-in-original, the appellant filed appeal before Commissioner (Appeals), the Commissioner (Appeals) also concurred with the finding of the adjudicating authority, upholding the order in original rejected the appeal. Therefore, the present appeal filed by the appellant. 2. Shri Kumar Parekh, Learned Chartered Accountant, appearing on behalf of the appellant, at the outset, submits that firstly the appellant have availed cenvat credit only of Rs. 1,24,129/- and not for an amount of Rs. 20,72,909/. He submits that Rs. 20,72,909/- was paid as service tax on behalf of all the five units and all the five units have respectively availed the cenvat credit pertaining to their individual unit. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very clearly before the original authority as well as Commissioner (Appeals). I find that surprisingly both the authorities have discarded this defence stating that it is an afterthought. In my view, it is clearly a fact on record which both the authorities should have verified which they utterly failed to do so. Moreover, right from show cause notice stage till Commissioner (Appeals) stage there is no evidence on record that the appellant have taken the cenvat credit of Rs. 20,72,909/-. For this reason also, the entire basis of show cause notice has no leg to stand. As regard, the credit of Rs. 1,24,129/- availed by the appellant, I find that the adjudicating authority and Commissioner (Appeals) denied this credit on the ground that the U ..... X X X X Extracts X X X X X X X X Extracts X X X X
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