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TMI Blog2014 (2) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... s was pending before the Allahabad High Court. - Held that:- Admittedly, during that period, the service receiver was entitled to the credit of service tax paid by M/s. Ghari Detergent (P) Ltd. The subsequent orders of the Hon’ble Allahabad High Court allowing the amalgamation of the two units from the date of the application will not affect the appellants entitlement to the credit inasmuch as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D.N. Panda and Shri Rakesh Kumar, JJ. For the Appellant: Shri A.P. Mathur, Advocate For the Respondent: Shri Gobind Dixit, DR JUDGEMENT Per Archana Wadhwa: Vide impugned order Commissioner has confirmed the demand of Rs.,2,21,32,609/- by denying the benefit of cenvat credit of service tax paid by M/s. Ghari Industries Pvt. Ltd. on account of royalty received from appellant. In a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, the service tax on the royalty paid by M/s. Ghari Industries will not be available as credit to the applicant. Accordingly, proceedings were initiated against them by way of show cause notice dated 1.12.2011 for denial of the cenvat credit. The said show cause notice contemplated into the impugned order passed by the Commissioner. 4. After hearing both the sides, we find that admitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Ghari Industries. Revenue is silent about the service tax paid by M/s. Ghari Industries. As such, we are of the view that entire exercise is revenue neutral. 5. Apart from the above, we also note that the demand is barred by limitation. The petition for amalgamation was pending before the Hon ble High Court and as such, it cannot be said that there was any suppression or mis-statement on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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