https://www.taxtmi.com/caselaws?id=450976 Under centralized registration, a unit could use CENVAT credit of its non-SEZ unit to discharge the service tax liability attributable to the SEZ unit because neither the governing exemption notification nor the CENVAT Credit Rules prohibited such inter-unit utilisation. A common invoice series was not a statutory requirement; centralized billing or accounting was sufficient, and different invoice sequences did not negate centralized registration. The demand also could not be sustained on grounds not stated in the show cause notice, because adjudication and appeal cannot travel beyond the case originally put to the assessee. The demand was therefore set aside and relief granted. en-us Fri, 15 Mar 2024 00:00:00 +0530 Sat, 16 Mar 2024 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450976 Under centralized registration, a unit could use CENVAT credit of its non-SEZ unit to discharge the service tax liability attributable to the SEZ unit because neither the governing exemption notification nor the CENVAT Credit Rules prohibited such inter-unit utilisation. A common invoice series was not a statutory requirement; centralized billing or accounting was sufficient, and different invoice sequences did not negate centralized registration. The demand also could not be sustained on grounds not stated in the show cause notice, because adjudication and appeal cannot travel beyond the case originally put to the assessee. The demand was therefore set aside and relief granted. Case-Laws Service Tax Fri, 15 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450976