2018 (7) TMI 1429

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.... (CA) for Appellant Shri Pawan Kumar Singh, Superintendant, (A.R.) for Respondent ORDER Per : Archana Wadhwa After hearing both the sides and after going through the impugned order, I find that the appellant, who is engaged in the manufacture of Textile Chemicals & Oil has two units that is unit number-III and unit number-II. Both the units were located at separate premises but in the ....

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...., notice proposed denial of Cenvat Credit as also for imposition of penalties. 3. During the course of adjudication the appellant took a categorical stand that both the units belongs to the same asseesse and as such availment of credit by one, whereas a part of the services were used by the other unit has not resulted in any loss to the exchequer. They contended that the credit even according t....

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....oner (Appeals) order. 5. As such the only issue, which survives in the present appeal, is as to whether the appellant could have taken the Cenvat credit of service tax paid on the services which were also utilised by their unit number-II. It is a fact that if the appellant was registered as ISD, they could have distributed the credit to any of their units irrespective of the fact as whether the....

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....ELT A76 (SC). As per board's circular number 1063/2/2018-CX dated 16th of February, 2018, the said decision of the Hon'ble Gujrat High Court stands accepted by the board. In terms of the said decision, it was held that the substantial benefits cannot be denied because of procedural irregularity and the Cenvat credit availed by one unit whereas a part of a common services were utilised by the other....