2018 (6) TMI 982

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....acts of the case are that the appellant is having corporate office at Andheri and factory at Ambernath. The corporate office at Andheri has a centralized service tax registration. As regards the excise duty at Ambernath, they have paid by utilizing the cenvat credit maintained in a common pool at their corporate office at Andheri. The demand was raised on the ground that as regards the excise duty....

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....n that firstly, the Ambernath factory and Andheri corporate office belong to same company. Secondly, the credit related to the factory was also taken at corporate office and being a centralized registered office, the credit of corporate office can be utilized for payment of excise duty in respect of Ambernath factory. He further submits that as per the Chartered Accountant certificate placed at pa....

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....sides and perusal of the records, I find that there is no dispute on the fact that the common pool of credit was being maintained at the corporate office of the appellant, which includes the credit on input service related to the Ambernath factory also. Therefore, the utilization of the said credit for payment of excise duty on the goods cleared from Ambernath factory cannot be disputed as the cre....