2018 (3) TMI 1112

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S. Narayanan, Advocate. for respondent The facts of the case are that the respondent's Chinchwad unit has been transferred to the present address of the respondent.  The appellant paid the service tax on behalf of the Chinchwad unit on reverse charge basis.  In respect of the said payment, they claimed the refund for crediting this amount of service tax paid on reverse charge basis in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....half of the respondent, submits that they have applied for the refund in terms of Rule 10 of the Cenvat Credit Rules.  Rule 10 clearly applies in their case as the service tax was paid on behalf of the Chinchwad unit and the said Chinchwad unit has been shifted to the respondent's present premises.  According to Rule 10, whatever cenvat credit is available to the transferor unit will be ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondy Chems Ltd. - 2011 (22) STR 119 (Tri.-Chennai). 4. On careful consideration of the submissions made by both the sides, I find that the issue involved relates to Rule 10 of the Cenvat Credit Rules, 2004, which reads as under:- "Rule 10. Transfer of CENVAT credit. - (1)?If a manufacturer of the final products shifts his factory to another site or the factory is transferred on account....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p; Therefore, whatever credit is available to Chinchwad shall be allowed to be transferred to the new location in terms of Rule 10. 5.1 As regards the submission made by learned AR that respondent should have taken permission from the departmental authority for transfer of the cenvat credit, on going through Rule 10, I do not see any requirement of permission to be obtained by the assessee.&nbs....