9911796707
TMI Blog2014 (3) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... had availed the Cenvat credit. Since, the head office of the appellant had opted for centralized registration for payment of service tax and had paid the service tax under TR-6 challans in respect of the GTA service received by Malanpur unit and the Malanpur unit had taken Cenvat credit only in respect of the service tax paid by the head office, on the GTA service received by the Malanpur plant, the issue of invoice by the head office as input service distributor allocating credit to the Malanpur unit would be only technical necessity. We are, therefore, of prima facie view that in absence of such invoices, it would not be correct to deny the Cenvat credit. The requirement of pre-deposit of Cenvat credit demand, interest and penalty is, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e TR-6 challans/tax payer s counter foils were in the name of their head office. The department was of the view that on the basis of these documents, the appellant i.e. Malanpur unit could not take Cenvat credit, as no invoices had been issued by the appellant s head office as input service distributor. It is on this basis, the Additional Commissioner vide order-in-original dated 16-4-2010 confirmed the Cenvat credit demand of Rs. 12,79,445/- against the appellant along with interest and beside this, imposed penalty of equal amount on them under Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944. On appeal to Commissioner (Appeals), this order of the Additional Commissioner was upheld vide order-in-ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e opposed the stay application by reiterating the findings of the Commissioner (Appeals) in the impugned order. 3. I have carefully considered the submissions from both the sides and perused the records. 4. In this case, the GTA service in respect of which Cenvat credit had been taken, had been availed by the Malanpur unit of the appellant and since for the payment of service tax on GTA service, centralized registration had been taken by their head office at Mumbai, the service tax had been paid by the head office and on the basis of the TR-6 challans/taxpayer s counterfoils, the Malanpur unit had availed the Cenvat credit. There is no dispute that the service in respect of which Cenvat credit has been taken has actually been received. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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