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TMI Blog2015 (2) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... s Cenvat credit of ₹ 59,876/-, though the invoices on the basis of which this credit had been taken are bear the address of Khandsa road unit, I find that subsequently the service providers had issued letters making corrections in these invoices. Moreover, it is not the departments allegation that on the basis of which these invoices Khandsa road unit has also taken the Cenvat credit and in this regard the other unit has also given an undertaking. In view of these facts, I am of the view that denial of Cenvat credit of ₹ 59,876/- is also not sustainable. - appellant is entitled to take the Cenvat Credit. Therefore, I set aside the impugned order - Decided in favour of assessee. - Appeal No. E/58731/2013-EX(SM) - Final Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis of those invoices, the appellant unit at Patudi could not take the Cenvat credit. On this basis, after issue of show cause notice total Cenvat credit demand of ₹ 2,47,453/- was confirmed alongwith interest and penalty of equal amount was imposed by the Assistant Commissioners order dated 20th April, 2011. On appeal being filed against this order, the Commissioner (Appeals) by the impugned order dated 05/4/13 upheld the Assistant Commissioners order against which this appeal has been filed. 2. Heard both the sides. 3. Shri Hemant Bajaj, Advocate, the learned Counsel for the appellant, pleaded that so far as amount of Cenvat credit of ₹ 1,87,577/- in respect of GTA service is concerned, the only objection of the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant and address is correctly mentioned and the mistake is only the Central excise registration which is of the Khandsa road unit. I hold that just for this mistake the denial of Cenvat credit is not correct. 7. As regards Cenvat credit of ₹ 59,876/-, though the invoices on the basis of which this credit had been taken are bear the address of Khandsa road unit, I find that subsequently the service providers had issued letters making corrections in these invoices. Moreover, it is not the departments allegation that on the basis of which these invoices Khandsa road unit has also taken the Cenvat credit and in this regard the other unit has also given an undertaking. In view of these facts, I am of the view that denial of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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