2015 (10) TMI 2036

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..... he Respondent: Shri Manoj Kutty, A.R. ORDER Per : Mr. H.K. Thakur; This appeal arises out of Order-in-Appeal No. SRP/ 477/ VDR-II/ 2013 dated 27.02.2013 passe by the Commissioner (Appeals), Central Excise, Customs and Service Tax, Vadodara. 2. Briefly stated the undisputed facts of the case are that the Head Office of M/s Plastichemix Industries, the appellants, is registered with the Departme .....

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..... of Rs. 4,23,656/- to the credit of registration number AABFM8519LST001 allotted to appellants factory at Kalol instead of appellants own registration number AABFM8519LST004. Therefore, show cause notice dated 19.10.2011 was issued to the appellant and the same was adjudicated by the jurisdictional Assistant Commissioner confirming the demand of service tax for Rs. 4,23,656/- along with interest. .....

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..... provision under the present service tax law for adjustment of service tax payments from the account of one registered unit to the account of another registered unit. The only course for the appellant is to make the payment of the confirmed demand along with interest. However, the other unit of the appellant is eligible to take credit of the amount paid in their relevant records. 4. In view of the .....

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