2018 (10) TMI 619

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....passed by the Commissioner vide which he has denied Cenvat Credit to the appellant in respect of their Dasna Unit to the extent of Rs. 1.26 crores, in addition to imposition of penalty of identical amount. Further, penalties of Rs. 10 lakhs and Rs. 5 lakhs stand imposed upon the Senior Manager and Manager Finance. 2. After hearing both the sides duly represented by Shri Rahul Agarwal, learned Advocate for the appellant(s) and Shri Pawan Kumar Singh (Supdt.) AR for the Revenue, we find that the appellant is engaged in the manufacture of aereated water in their two units located at Dasna and Najibabad. The office of both manufacturing units is located in Delhi. 3. The dispute in the present appeal relates to availment of Cenvat Credit o....

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....edings resulted in passing of the present impugned order by the Commissioner. 5. After carefully considering the submissions made by both the sides and after going through the impugned order, we find that the entire case of the Revenue primarily rests upon the allegation that the invoices on the basis of which the appellant have availed the credit were in the name of their Delhi office and not in the name of their unit situated at Dasna. Further the Revenue has also not accepted the invoices issued by their Delhi office showing the transfer of the entire credit to their unit located at Dasna on the ground that the Delhi office was not registered as ISD during the relevant period and their invoices were manipulated. As regards non registr....

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....ct of said invoices the Revenue's only objection is that the correct address of the assessee has not been mentioned therein, which invoices have been issued in the name of their Delhi office. We find no force in the above objection of the Revenue. Admittedly the services have been received and utilized by the appellant at their Dasna unit inasmuch Delhi office was not in position to utilize the credit. It is also not the Revenue's case that such credit was also transferred by Delhi office to their Najibabad unit and as such there is double utilization of the same. In the absence of any allegation of non-receipt and non-utilization of the services by the assessee, the denial of credit on the sole ground that the invoices were in the address ....