2015 (10) TMI 879

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..... nt : Shri Pramod Kumar, DR ORDER Per Ashok Jindal The appellant is in appeal against the impugned order for denial of Cenvat Credit availed by them on common input services received pertaining to their Gurgaon and Manesar unit together. The appellant is also challenging the denial of transfer of Cenvat Credit unutilized lying in the account of M/s. Maruti Suzuki India Ltd. which was merged with .....

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..... Ltd. with Maruti Udyog Ltd. On these set of facts a show cause notice was issued to deny Cenvat Credit and later on matter was adjudicated by confirming demand on account of denial of Cenvat Credit on both the grounds along with interest and equivalent amount of penalty was also imposed. Against the said order appellant is before us. 3. Heard the parties. 4. Considering the fact that the issue o .....

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..... ocedural irregularity and in view of the decisions cited, has to be considered sympathetically. Further, it is also noticed that appellant has not got any extra benefit by doing this." 5. As there is no ban on availment of Cenvat Credit of one unit if input service pertains to both the units prior to 2012, therefore, we follow the decision of Doshion Ltd. and hold that appellant is not required t .....

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