2022 (8) TMI 1106

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....ondent ORDER The brief facts of the case are that the appellant's company have five units i.e. I to V. Therefore, unit No. II has a centralized registration for payment of service tax. All the five units are engaged in manufacture of excisable goods and availing the cenvat credit. Unit No. II has paid service tax on certain services under reverse charge mechanism. The invoices for such services ....

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....al. Therefore, the present appeal filed by the appellant. 2. Shri Kumar Parekh, Learned Chartered Accountant, appearing on behalf of the appellant, at the outset, submits that firstly the appellant have availed cenvat credit only of Rs. 1,24,129/- and not for an amount of Rs. 20,72,909/. He submits that Rs. 20,72,909/- was paid as service tax on behalf of all the five units and all the five units....

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....g that the service tax of Rs. 20,72,909/- was paid cumulatively in respect of all the units i.e. Unit No. I to V. 3. Shri Vinod Lukose, Learned Superintendent (Authorized Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have considered the submission made by both the sides and perused the records. 5. All the documents had been submitted by t....

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....on record that the appellant have taken the cenvat credit of Rs. 20,72,909/-. For this reason also, the entire basis of show cause notice has no leg to stand. As regard, the credit of Rs. 1,24,129/- availed by the appellant, I find that the adjudicating authority and Commissioner (Appeals) denied this credit on the ground that the Unit No. II which has a centralized registration should have issued....