CENVAT Credit Transfer from Mumbai to Surat Valid; Rule 10(2) Inapplicable Due to Unchanged Business Ownership.

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....CENVAT Credit - capital goods - case of department is that since the appellant has transferred the credit from Mumbai to Surat the same is not eligible to them on the ground that they have not complied with the provision of Rule 10(2) of Cenvat Credit Rules, 2004 - In the present case even though the appellant have taken registration in Surat but there is no transfer of business on account of change in ownership the registration taken in Surat is by the appellant themselves. Therefore, Rule 10(2) clearly does not apply in the facts of the present case. - merely because a service provider transferred his business to a different location is operated under his own name, the rule 10(2) does not apply. - AT....