2016 (12) TMI 836

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.... Respondent-assessee ORDER Per V. Padmanabhan Revenue has filed the present appeal against the order-in-appeal dated 17.05.2012. The dispute is with reference to the cenvat credit availed by the assessee of service tax distributed by their head office which is registered as input service distributor. The service tax pertains to that paid on various services which was in the books of accou....

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.... unit. Such amalgamation took place on 31.03.2006. Commissioner (Appeals) in the impugned order has allowed the credit with detailed finding. These are given below for ready reference: "I have gone through the show cause notice, itself which alleges credit distributed vide invoice No. 114 dated 07.11.2009 by head office of the appellant located at Kanpur prior to its amalgamation in to th....

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....e XXI, Kanpur, having jurisdiction over appellants registration over service distribution with copy to Central Excise Division Sagar had clarified that all the credit earned by M/s Ghari Industries (P) Ltd., upto 31.03.2007 was totally distributed to the divisioins by said M/s Ghari Industries vie its Invoice No. 10, 11, 12 & 13 all dated 26.05.2007 and there was no balance of credit. The investig....

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.... obliterate the existence of the transferor company (M/s Ghari Industries) from that date, and during the interregnum the service will be deemed to have been effected by or on behalf of the transferee company (RSPL   Appellant). In view of above legal position all the activities carried out by the transferor company (M/s Ghari Industries) after effective date of amalgamation i.e....